TIRLOCHAN SINGH,PILIBHIT vs. INCOME TAX OFFICER, WARD-2(5), PILIBHIT

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Tirlochan Singh V. The Income Tax Officer Post Kadher Choura Ward 2(5) Rampur Kone, Puranpur Pilibhit Pilibhit Tan/Pan:Damps7604M (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

section 115BBE of Income Tax Act 1961. 3. The assessee reserves the right to add, amend and delete any of the above grounds of appeal. 6. None was present for the assessee when the appeal was called out for hearing nor was any adjournment application moved in this regartd. However, looking into the facts of the case, I proceed

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

73 years and due to Covid-19 Pandemic, there was distraction in the office functioning of the Counsel of the assessee, which has led to the misplacement of the appeal file, resulting into delay in filing the present appeal. Accordingly, I am satisfied that there was sufficient cause for the delay in filing of the present appeal, hence

ARIF MUNIR,KANPUR vs. INCOME TAX OFFICER-(2)(1)(2), KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Arif Munir V. The Ito(2)(1)(2) 13/397, Vip Road Kanpur Near Green Park Civil Lines, Kanpur Tan/Pan:Afjpm1226J (Appellant) (Respondent) Appellant By: Shri Pranendra Mirdha, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 28.02.2024, Passed By The Addl/Jcit(A)-1, Kolkata For Assessment Year 2013-14. 2. The Brief Facts Of The Case Are That The Assessee E-Filed His Return Of Income For The Year Under Consideration On 30.07.2017, Declaring A Total Income Of Rs.5,92,280/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass. During The Course Of Assessment Proceedings, In Response To The Queries Raised By The Assessing Officer (Ao), The Submission On Behalf Of The Assessee Was That Rs.2,44,000/- Was Deposited In His Bank Account Maintained With Hdfc Bank Limited Out Of His & His Wife’S Past Savings. Not Being Satisfied With The Reply Furnished

73 ITR 283, held thatunder section 154, the power to rectify the error must extend to the elimination of the error, even though the error may be such as to go the root of order and its elimination may result in the whole order falling to the ground. 5. The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that

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

sections 271AAC and 272A(2)(e) of the Act, separately. 2.5 Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee and confirmed the order of the AO. 2.6 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. 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

DISTRICT COOPERATIVE BANK LIMITED, SHAHJAHANPUR,SHAHJAHANPUR vs. ADDL/JDIT (I & CI), LUCKNOW

In the result, both appeals in ITA Nos

delay in filing the appeal for the A.Y. 2021-22 is condoned and both appeals are taken up for hearing. 3. The facts of the case are that in assessment year 2018-19, the assessee failed to file statement of financial transactions under SFT Codes- 001, 002 and 005 for the F.Y. 2018-19. Thereafter, a notice under section

DISTRICT COOPERATIVE BANK LIMITED, SHAHJAHANPUR,BSHAHJAHANPUR vs. ADDL / JDIT (I & CI), LUCKNOW

In the result, both appeals in ITA Nos

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay in filing the appeal for the A.Y. 2021-22 is condoned and both appeals are taken up for hearing. 3. The facts of the case are that in assessment year 2018-19, the assessee failed to file statement of financial transactions under SFT Codes- 001, 002 and 005 for the F.Y. 2018-19. Thereafter, a notice under section

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

73,527/- and disallowance of repayment of loans amounting to Rs.16,99,99,664/. 5. Ld. Commissioner of Income Tax (A) has erred in law and facts by allowing exemption u/s 11 of the I.T. Act, 1961 ignoring the fact that the assessee is involved in the activities of trade/commerce/business and is as such hit by the provisions

SOCIETY FOR ADVANCING RURAL DEVELOPMENT,SAMBHAL vs. C.I.T. (EXEMPTION), LUCKNOW

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Society For Advancing Rural V. Cit (Exemptions) Development, Lucknow Bhakrauli, Gunnaur, Sambhal Distt. Tan/Pan:Abfas7633E (Appellant) (Respondent) Appellant By: Shri S.C. Agrawal, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 23 06 2021 Date Of Pronouncement: 12 07 2021 O R D E R

section 12AA(1)(b)(ii) of the Income Tax Act, 1961, dated 22/07/2020. 2. There is a delay of 73 days in filing of this appeal. As per the application for condonation

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

73,170/-. 2.1 The AO also initiated penalty proceedings under sections 270A and 272A(1)(d) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee and confirmed the order of the AO. ITA No.486/LKW/2025 Page 3 of 15 2.3 Now, the assessee has approached this

AYYUB JAFRI,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

condone the delay in the filing of the appeal and admit the appeal for adjudication. 5. The facts of the case are that the assessee filed a return of income for the assessment year 2016-17 declaring total income of Rs. 15,85,100/-. The case was selected for limited scrutiny through CASS with the following reasons; 3 Ayyub Jafri

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

delay in \nfiling of this Cross Objection is 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

UTTAR PRADESH DIPLOMA ENGINEERS MAHASANGH,LUCKNOW vs. DY/ASSISTANT COMMISSIONER OF INCOME TAX-1, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

delay in filing of these appeals is condoned; and the appeals are admitted for hearing. (B) We take up I.T.A. No.425/Lkw/2025 first. The assessment order dated 15/02/204 was passed u/s 147 read with section 144B of the Act whereby the assessee’s total income was determined at Rs.34,23,910/- as against returned income of nil. The assessee’s appeal