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)

VII of paragraph 9.1 recorded the fact of the U.P. Government order dated 17.12.1999 regarding the reservation of 2% for employees of development authorities in respect to the allotment of residential and commercial properties and the fact that the ld. AO had recorded his satisfaction that the employees of the development authorities also included persons specified in 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)

VII of paragraph 9.1 recorded the fact of the U.P. Government order dated 17.12.1999 regarding the reservation of 2% for employees of development authorities in respect to the allotment of residential and commercial properties and the fact that the ld. AO had recorded his satisfaction that the employees of the development authorities also included persons specified in 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)

VII of paragraph 9.1 recorded the fact of the U.P. Government order dated 17.12.1999 regarding the reservation of 2% for employees of development authorities in respect to the allotment of residential and commercial properties and the fact that the ld. AO had recorded his satisfaction that the employees of the development authorities also included persons specified in section

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

In the result, both appeals are partly allowed

56,49,34,776/-\nplus Rs.1,12,73,65,536/-), as has been confirmed by the Id. CIT(A)\", has not only\ninvolved multiplicity, as mentioned above, but the same is also in deviation from the\npast practice which is not permissible in law.\n7.1\nBECAUSE the ld. 'CIT(A)' has grossly erred in upholding the denial of\nexemption under

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)

56,49,34,776/-\nplus Rs.1,12,73,65,536/-), as has been confirmed by the ld. CIT(A)\", has not only\ninvolved multiplicity, as mentioned above, but the same is also in deviation from the\npast practice which is not permissible in law.\n\n7.1 BECAUSE the ld. 'CIT(A)' has grossly erred in upholding the denial of\nexemption

IQBAL,HARDOI vs. ITO-3(2), HARDOI, HARDOI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Iqbal V. Ito-3(2) C/O Sanjay Saxena Hardoi 12, Pratap Enclave Bisrat G.T. Road Shahjahanpur Tan/Pan:Aefpi2064H (Appellant) (Respondent) Appellant By: Shri Sanjay Saxena, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 05 03 2025 Date Of Pronouncement: 11 03 2025 O R D E R

56(2)(vii) of the Income Tax Act, 1961, which is contrary to the facts and circumstances of the case. 5. The appellant reserves a right to add/alter/amend any ground of appeal at the time of its hearing. 7. The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that there is a delay of 8 days in filing

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

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

condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along with Computation & 26 AS\n2. Copy of Audited

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals