M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

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

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. 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

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

In the result, both appeals are partly allowed

2) of the\nIncome-tax Act, 1961.\nWITHOUT PREJUDICE TO THE AFORESAID\n2.\nBECAUSE the ld.\"CIT(A)\" has erred in law and on facts in confirming the\naddition of Rs.1,56,49,34,776/- made by the Assessing Officer on an erroneous finding\nthat the said amount was reflected as surplus over income as per the income and\nexpenditure

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)

2. BECAUSE in the application of income, the assessee had claimed the amount\nactually utilized by it /by the implementing agencies out of project fund and support\nfund and the assessee did not claim as application of income any amount which\nremained un-utilized either at its end or at the end of the implementing agencies, and\nconsequently, the finding

VIL LIMITED,LUCKNOW. vs. DY. COMMISIONER OF INCOME TAX-6, LUCKNOW., LUCKNOW

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

56,129/ - out of which a payment of Rs.10,57,110/ has been made and further that as the department has withheld huge refunds the appellant was not in a position to pay the same and moreover as the amount is lying with the department the same should be treated as payment already made to the department and thus

VIL LIMITED,LUCKNOW. vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

56,129/ - out of which a payment of Rs.10,57,110/ has been made and further that as the department has withheld huge refunds the appellant was not in a position to pay the same and moreover as the amount is lying with the department the same should be treated as payment already made to the department and thus

VIL LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

56,129/ - out of which a payment of Rs.10,57,110/ has been made and further that as the department has withheld huge refunds the appellant was not in a position to pay the same and moreover as the amount is lying with the department the same should be treated as payment already made to the department and thus

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

In the result, appeals vide I

56,447/ under Section 14A is warranted in the\npresent case. The interest on the loan amount used to invest in SPVs generating\nexempt dividend income is attributable to the exempt income and, therefore, falls\nsquarely under the ambit of Section 14A.\n\nThe Hon'ble Tribunal is respectfully requested to uphold the disallowance\nmade by the Assessing Officer under

ABHAY BENARA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Abhay Benara, The Deputy V. Commissioner Of Income C/O 24/4, The Mall Kanpur-208001. Tax, Central Circle-1 Kanpur. Pan:Adlpb2007Q (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 10 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

condone the delay following the ratio laid down in the judgment of the Hon'ble Supreme Court in the case of Collector of Land Acquisition Vs. MST. Katiji & Ors 167 ITR 471 (SC). 7. Now coming to the ground of appeal, the facts giving rise to the appeal is that the assessee filed his return of income through electronic mode

M/S CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,LAKHIMPUR-KHERI vs. INCOME TAX OFFICER-I, LAKHIMPUR -KHERI

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

condone the delay and admit the appeal for hearing. The facts of the case in all the three assessment orders are similar. The assessee had claimed deduction under section 80P with respect to the interest earned on deposits made by it with the banks. The ld. AO after detailed discussions in each case held that the assessee was not eligible

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

56(2)(vii)(b)in respect of property \nat Khata No. 192-2 / Gata No. 447/2, Civil Lines, Gonda in \ncontravention of the facts that agreement for transfer of the \nproperty was undertaken during the F.Y. 2009-10 and \npayment was made through banking channel in FY 2009-10. The \naddition of Rs.1,54,35,000/- is liable

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

56,447/ under Section 14A is warranted in the present case. The interest on the loan amount used to invest in SPVs generating exempt dividend income is attributable to the exempt income and, therefore, falls squarely under the ambit of Section 14A. The Hon'ble Tribunal is respectfully requested to uphold the disallowance made by the Assessing Officer under Section

SAHKARI GANNA VIKAS SAMITI LTD VIKRAMJOT BASTI,VIKRAMJOT vs. INOCME TAX OFFICER BASTI -NEW, INCOME TAX OFFICE BASTI

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Sahkari Ganna Vikas V. The Income Tax Officer Samiti Ltd. Basti Vikramjot, Basti (U.P) Tan/Pan:Aabas4611B (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.12.2024, Passed By The Addl/Jcit(A)-3, Bengaluru For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Co- Operative Society Registered Under The Co-Operative Societies Act, 1912. The Main Activity Of The Assessee Was Marketing Of Sugar Cane Grown By The Cane Growers, Who Were Members Of The Assessee-Society. The Assessee Filed Its Return Of Income For The Year Under Consideration On 21.03.2018, Declaring A Total Income Of Rs.1,73,170/-. During The Year Under Consideration, The Assessee-Society Had Received Commission From Sugar Mills On Supply Of Sugar Cane Of Rs.70,16,032/-, Which Was Claimed As Exempt In Terms Of Section 80P(2)(A)(Ii) Of The Income Tax Act

2)(a)(iii) of income tax act, 1961. Its total income comes to nil and hence the return for the year total income at nil claiming TDS made under section 194H as commission on receiving has been filed. 8. That the authority below erred on facts and in law in not allowing deduction u/s 80P on interest received on investment

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

In the result, all the appeals of the assessees are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

2. Because clause (6) of section 144B provides mode of service of notice and order (6) For the purposes of faceless assessment (i) an electronic record shall b+ authenticated by ITA Nos. 120/LKW/2025 315 to 317/LKW/2025 Page 7 of 10 (a) the National Faceless Assessment Centre b way of an electronic communication, (b) the assessment unit or verification unit