M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay may be condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

34) and\noffered suo-moto disallowance of administrative expenses under section 14A\nAssessing Officer on not being satisfied with working of disallowance by assessee,\ninvoked rule 8D(2)(iii) and recomputed same at higher amount It was noted that\nassessee had admittedly not furnished particulars of actual expenditure incurred by\nit for earning exempt income It was case of assessee

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

34) and\noffered suo-moto disallowance of administrative expenses under section 14A\nAssessing Officer on not being satisfied with working of disallowance by assessee,\ninvoked rule 8D(2)(iii) and recomputed same at higher amount It was noted that\nassessee had admittedly not furnished particulars of actual expenditure incurred by\nit for earning exempt income It was case of assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

34) and\noffered suo-moto disallowance of administrative expenses under section 14A\nAssessing Officer on not being satisfied with working of disallowance by assessee,\ninvoked rule 8D(2)(iii) and recomputed same at higher amount It was noted that\nassessee had admittedly not furnished particulars of actual expenditure incurred by\nit for earning exempt income It was case of assessee

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condonation for delay\nin filing of Form No.10B was not furnished, but the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted and consequently necessary direction be issued to the Assessing\nOfficer to compute the income as per the mode prescribed in section

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condonation for delay\nin filing of Form No.10B was not furnished, but the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted and consequently necessary direction be issued to the Assessing\nOfficer to compute the income as per the mode prescribed in section

PURNAGIRI RICE MILLS,SHAHJAHANPUR vs. INCOME TAX OFFICER, SHAHJAHANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.251/Lkw/2017 ननिाारण वर्ा/ Assessment Year: 2007-08 Purnagiri Rice Mills, V. Income Tax Officer Meeran Pur Katra, Range-1(5), Shahajhanpur-242301. Shahajhanpur-242301. Pan:Aahfp6663R अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Saurabh Gupta, Ca प्रत्यर्थी कक और से /Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 28 10 2025 घोर्णा कक तारीख/ Date Of 26 11 2025 Pronouncement: आदेश / O R D E R

condone the delay and admit the appeal for hearing on merits. 5. The facts giving rise to the present appeal are that in this case, the assessment was completed u/s 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 24.12.2009, assessing total income at Rs.46,460/-. Thereafter, the Assessing Officer (AO) re- opened the assessment after obtaining

RAKESH RAWAT,LUCKNOW vs. ITO-4(1),, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

condonation of delay to place before the appellate authorities, in clear and explicit terms, all facts on which the party relies, so that the appellate authorities/court can come to the conclusion that it is not a case of want of diligence or inaction on the part of the applicant. In the instant case, admittedly, the assessee has not shown

RAKESH RAWAT,LUCKNOW vs. ITO-4(1), , LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

condonation of delay to place before the appellate authorities, in clear and explicit terms, all facts on which the party relies, so that the appellate authorities/court can come to the conclusion that it is not a case of want of diligence or inaction on the part of the applicant. In the instant case, admittedly, the assessee has not shown

SHAILENDRA KUMAR SINGH ,HARDOI vs. ITO-3(2),HARDOI-1, HARDOI

In the result, these appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrait(Ss) A. Nos. 795 To 798/Lkw/2024 Assessment Year: 2021-22 Shailendra Kumar Singh Ito-3(2) V. Subhan Khera Sandila, Hardoi- Hardoi-1 241305. Uttar Pradesh-241305. Pan:Cvqps4275L (Appellant) (Respondent) Appellants By: Shri Naeem Khan, Ca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

condonation of delay. This would have permitted the appeal to be evaluated based on its substantive merits. 2. The Total Income reported amounts to Rs. 3,84,520.00. However, the assessment was conducted at a substantially inflated figure of Rs. 1,11,14,956.00, along with penalty u/s 271AAC(1) This discrepancy arises from specific additions and disallowances along with

DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI

In the result, these appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra

condone the delay in filing of the aforesaid appeals beyond the time limit prescribed under section 249(3) of the Act; and the assessee’s aforesaid appeals were dismissed by Ld. CIT(A) on grounds of limitation. For the sake of convenience and brevity, these eleven appeals are being hereby disposed ofs through this consolidated order. (2). The grounds

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

delay in filing of this\nappeal is condoned; and the appeal is admitted for hearing.\n4.\nThe facts of the case, in brief, are that the assessee is an individual\nand retired from the post of Chief Manager from LIC. The Assessing Officer\npassed assessment order under section 144 read with section 147 of the\nI.T. Act on 05/12/2019 assessing

STETE BANK OF INDIA, SMECCC CODE-5030,KANPUR vs. ITO (TDS)-, KANPUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of the appeals is condoned and the appeals are admitted for decision on merits. 3. For the sake convenience, these appeals are hereby disposed of through this consolidated order. 4. First we take up appeal vide I.T.A. No.390/Lkw/2023. Vide order dated 22/02/2021, a demand amounting to Rs.1,34,035/- was created by Income Tax Officer

STATE BANK OF INDIA, SMECCC-CODE-5030,KANPUR vs. ITO(TDS)-2, KANPUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of the appeals is condoned and the appeals are admitted for decision on merits. 3. For the sake convenience, these appeals are hereby disposed of through this consolidated order. 4. First we take up appeal vide I.T.A. No.390/Lkw/2023. Vide order dated 22/02/2021, a demand amounting to Rs.1,34,035/- was created by Income Tax Officer

SUNIL KUMAR SINHA,LUCKNOW vs. ITO-1(4), LUCKNOW -NEW, LUCKNOW

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Sunil Kumar Sinha V. The Ito-1(4) A-23, Vishnupuri Colony Lucknow - New Nahar Road, Near Shukla Chauraha Jankipuram, Lucknow Tan/Pan:Adpps6761A (Appellant) (Respondent) Appellant By: Smt. Neelam Diman, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

34,220/-. The Centralized Processing Centre (CPC), Bangalore processed the return under section 143(1) of the Income Tax Act, 1961 (hereinafter called “the Act’) Act, determining the total income of ITA No.274/LKW/2025 Page 2 of 4 the assessee as declared by the assessee. Subsequently, the assessee came to know, from other employees who had taken retirement under VRS from