M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

condone the delay in filing of appeal before us and admit the appeal for adjudication. 7. The brief facts of the case are that the assessee is a firm engaged in the business of manufacturing and export of finished leather and sale of license. The assessee company had filed its Page 9 of 24 return of income

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

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

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)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

72 days in filing of the appeal. The assessee has filed application dated 22.3.2022, seeking condonation of delay in filing of the appeal, stating therein that due to glitches in the e-portal of the Income Tax Department, as has repeatedly been admitted by the Ministry of Finance, the order of the Assessing Officer dated 17.11.2021 could not be uploaded

GOBIND INDUSTRIES PRIVATE LIMITED,BARABANKI vs. DCIT/ACIT-3,LUCKNOW-NEW, LUCKNOW

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (B) The facts of the case, in brief, are that the assessee filed his return of income for the year under consideration on 29/10/2017 declaring total income at Rs.41,10,830/-. In the case of the assessee, the Assessing Officer completed the assessment proceedings

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

72,887/ made u/s 37 of the Act on account of disallowance of claim of interest on unsecured loans. 12. BECAUSE on the facts and in the circumstances of the case, the Id. "CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

72,887/ made u/s 37 of the Act on account of disallowance of claim of interest on unsecured loans. 12. BECAUSE on the facts and in the circumstances of the case, the Id. "CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

72,887/ made u/s 37 of the Act on account of disallowance of claim of interest on unsecured loans. 12. BECAUSE on the facts and in the circumstances of the case, the Id. "CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts

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

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

KASHMIRI LAL,KANPUR vs. ITO WARD-2(2), KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Kashmiri Lal V. The Ito 126/33, Block Q Ward 2(2) Govind Nagar Kanpur Kanpur Tan/Pan:Asarpl8577C (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

72,560/- which was processed under section 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) on the returned income. Subsequently, the case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on a total income of Rs.21,15,680/- by making an addition of Rs.14,43,120/- on account

DHARAMVEER,PILIBHIT vs. INCOME TAX OFFICER, PILIBHIT

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Dharamveer V. Income Tax Officer R/O Mohalla Bakhtawar Lal Ward 2(4) Barah Patthar Chauraha Pilibhit-1 Tehsil Bisalpur Pilibhit Tan/Pan:Amvpd5162F (Appellant) (Respondent) Appellant By: Shri Veerender Kumar, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 03 2025 Date Of Pronouncement: 11 03 2025 O R D E R

72,040/-. 2.1 The Assessing Officer also invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings under section 271AAC of the Act. 3. Aggrieved, the Assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed for the reason of non-compliance by the Assessee. 4. Now, the Assessee

ALL INDIA MINORITIES WELFARE SOCEITY,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 All India Minorities V. The Income Tax Officer Welfare Society (Exemption) 4-A, La Palace, Shahnajaf Lucknow Road Lucknow (U.P) Tan/Pan:Aacta4540P (Appellant) (Respondent) Appellant By: Ms. Gurneet Kaur, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R

72,483/-. Since the assessee had failed to explain the said difference with supporting documentary evidence, the AO added the same also to the income of the assessee under section 69A of the Act. 2.3 The AO completed the assessment under section 144 of the Act, assessing the total income of the assessee at Rs.25

DARYABAD CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED,BARABANKI vs. THE ADDL./JOINT/DEPUTY/ACIT, NFAC

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Daryabad Co-Operative Cane V. The Addl/Joint/Dy. Acit Development Union Limited Nfac Daryabad, Ram Sanehi Ghat Delhi Barabanki Tan/Pan:Aaaad4943N (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 23 04 2025 Date Of Pronouncement: 24 04 2025 O R D E R

72,576/-. The case of the assessee was reopened on the ground that the assessee-society had earned interest income of Rs.3,61,625/- during the year under consideration and had not offered the same to tax under the head ‘income from other sources’. The Assessing Officer (AO) ITA No.196/LKW/2025 Page 2 of 7 issued notice under section

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2,21,72

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2,21,72

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2,21,72

BAHBUDI FUND SANCHALAN SAMITI,KANPUR vs. INCOME TAX OFFICER-, A

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2021-22 Bahbudi Fund Sanchalan Samiti V. The Ito-A Gt Road, Sarvodaya Nagar, Hns Nagar S.O Kanpur Nagar (U.P) Tan/Pan:Aadtb9409M (Applicant) (Respondent) Applicant 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 11.08.2025, Passed By The Addl/Jcit(A)-7, Delhi For Assessment Year 2021-22. 2.0 The Brief Facts Of The Case Are That The Assessee-Samiti Filed Its Return Of Income For The Year Under Consideration On 31.03.2024 Declaring A Total Income Of Rs.22,39,055/-. The Centralized Processing Centre (Cpc), Bangalore Processed The Return Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) & Vide Intimation/Order Dated 04.12.2024 Made Addition/Raised A Demand Of Rs.7,72,970/-.

72,970/-. 2.1 Aggrieved, the Assessee preferred appeal before the Ld. First Appellate Authority, who dismissed the appeal of the ITA No.731/LKW/2025 Page 2 of 6 assessee for the reason of there being a delay of 63 days in filing of the appeal before the Ld. First Appellate Authority. 2.2 Now, the assessee has approached this Tribunal challenging the dismissal