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27 results for “condonation of delay”+ Section 77clear

Sorted by relevance

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Key Topics

Section 1136Section 12A21Section 143(1)21Section 143(2)18Addition to Income16Section 2(15)12Section 44A11Section 6811Section 69A

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

In the result, both appeals are partly allowed

ITA 360/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Nov 2025AY 2017-18
Section 11(1)(a)Section 143Section 143(2)

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

ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow

Showing 1–20 of 27 · Page 1 of 2

10
Natural Justice10
Condonation of Delay9
Exemption8
28 Nov 2025

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

Section 11(1)(a)Section 143Section 143(2)

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

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 651/LKW/2024[2018-19]Status: DisposedITAT Lucknow31 Dec 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

77,590/- 10. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced ITA Nos.651, 652 & 653/LKW/2024 Page 12 of 15 by the expenditure incurred to earn the income, can be taxed and the authorities below have grossly erred in not allowing the deduction of expenses so incurred even though

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 653/LKW/2024[2020-21]Status: DisposedITAT Lucknow31 Dec 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

77,590/- 10. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced ITA Nos.651, 652 & 653/LKW/2024 Page 12 of 15 by the expenditure incurred to earn the income, can be taxed and the authorities below have grossly erred in not allowing the deduction of expenses so incurred even though

MEDICAL EDUCATIONAL & CULTURE DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 652/LKW/2024[2019-20]Status: DisposedITAT Lucknow31 Dec 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

77,590/- 10. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced ITA Nos.651, 652 & 653/LKW/2024 Page 12 of 15 by the expenditure incurred to earn the income, can be taxed and the authorities below have grossly erred in not allowing the deduction of expenses so incurred even though

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 153/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Feb 2022AY 2014-15

Bench: Shri T. S. Kapoor

Section 10(38)Section 143(3)Section 69A

condoned the delay in filing the appeal and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 4 7. The ld. DR submitted that the assessee has declared long term capital gain on the sale of little known penny stocks, the prices of which

INCOME TAX OFFICER-1(3), KANPUR vs. SHRI RAJ KUMAR AGARWAL, KANPUR

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

ITA 205/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Jan 2022AY 2014-15

Bench: Shri T.S. Kapoor

Section 10(38)Section 143(3)Section 69A

condone the delay in filing the appeals and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. 7. The ld. DR submitted that the assessee has raised long term capital gain on the sale of little known penny stocks, the prices of which were manipulated with the help of certain

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

MAHTAB CHAND AGARWAL,LUCKNOW vs. DCIT-6, LUCKNOW

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

ITA 515/LKW/2024[2017-18]Status: DisposedITAT Lucknow30 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Mahtab Chand Agarwal, V. The Dcit-6 15, Ajanta Market, Near P.K. Complex, Ram Gurdwara, Nishatganj, Mohan Rai Marg, Lucknow-226010. Lucknow-208001. Pan:Aeipa6452N (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri R. R. N. Shukla, Addl. Cit- Dr Date Of Hearing: 04 11 2025 Date Of Pronouncement: 30 01 2026 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT- DR
Section 115BSection 142(1)Section 143(3)Section 250Section 68

section 115BBE which provisions are not applicable for the reasons that there is no dispute that the cash deposited in bank is part of the sale proceeds and is out of the balances appearing the books of account which is neither unexplained nor undisclosed.” 2. It is observed that the appeal of the assessee was delayed by 77 days

HAJARIA SOFT SERVICES PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-3(2), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 74/LKW/2025[2017-18]Status: DisposedITAT Lucknow23 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.74/Lkw/2025 "नधा"रण वष"/ Assessment Year: 2017-18 Hajaria Soft Services Pvt Ltd Income Tax Officer-3(2) V. A-1462, Sec-1, Lda Colony, Lucknow-New Kanpur Road Ashiyana, Pratyaksh Kar Bhawan, Lucknow-226012. 57, Ram Tirath Marg, Hazratganj, Lucknow- 226001. Pan:Aadch6101R अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) आदेश / O R D E R Per Anadee Nath Misshra, A.M.: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi Dated 05/08/2024 For The Assessment Year 2017-18. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 69Section 80J

delay in filing of this appeal is condoned and the appeal is admitted for decision on merits. (2.1) In this case, assessment order dated 13/12/2019 was passed by the Assessing Officer (“AO”) whereby the assessee’s total income was determined at Rs.38,74,773/- as against returned income of Rs.12,77,260/-. In the aforesaid assessment order, an addition

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

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

VIJAY KUMAR AGARWAL,BAHRAICH vs. ITO-1, BAHRAICH

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

ITA 93/LKW/2024[2017-18]Status: DisposedITAT Lucknow29 Apr 2024AY 2017-18

Bench: Shri Sudhanshu Srivastavaa.Y. 2017-18 Vijay Kumar Agarwal, Vs. The Income Tax Officer-1, Jubliganj, Station Road, Bahraich. Nanpara, Bahraich Pan Agypa 3333Q (Appellant) (Respondent) Appellant By None Present For The Assessee Respondent By Shri Sanjeev Krishna Sharma, Addl. Cit( Dr) Date Of Hearing 09/04/2024 Date Of Pronouncement 29/04/2024 O R D E R

Section 143(2)Section 153ASection 271ASection 4Section 44ASection 69A

77,000/- in new currency notes of Rs.2000/- and Rs.500/- denomination and old currency of different denomination of Rs.63,010/- and Rs.75,940/- in Nepali currency. Thus, the total amount of Rs.5,40,000/- was seized in Indian currency. A notice u/s. 153A of the Income Tax Act, 1961 (hereinafter called the ‘Act’) was issued, in response to which

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 193/LKW/2019[2010-11]Status: DisposedITAT Lucknow30 Nov 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 175/LKW/2019[2009-10]Status: DisposedITAT Lucknow30 Nov 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 194/LKW/2019[2012-13]Status: DisposedITAT Lucknow30 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 520/LKW/2015[2011-12]Status: DisposedITAT Lucknow30 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

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

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

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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