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. At the time of hearing, the learned Departmental Representative for Revenue did not press the limitation issue, and agreed to the appeal being decided on merits. Accordingly, we do not treat the appeal of the assessee as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits

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

condone the delay. At the\ntime of hearing, the learned Departmental Representative for Revenue did\nnot press the limitation issue, and agreed to the appeal being decided on\nmerits. Accordingly, we do not treat the appeal of the assessee as barred\nby limitation. The appeal is treated as having been filed in time, and is\nbeing decided on merits

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

In the result, appeals vide I

condone the delay. At the\ntime of hearing, the learned Departmental Representative for Revenue did\nnot press the limitation issue, and agreed to the appeal being decided on\nmerits. Accordingly, we do not treat the appeal of the assessee as barred\nby limitation. The appeal is treated as having been filed in time, and is\nbeing decided on merits

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

condone the delay. At the\ntime of hearing, the learned Departmental Representative for Revenue did\nnot press the limitation issue, and agreed to the appeal being decided on\nmerits. Accordingly, we do not treat the appeal of the assessee as barred\nby limitation. The appeal is treated as having been filed in time, and is\nbeing decided on merits

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

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

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

Bench: Shri Anadee Nath Misshra

condoning delay in such cases. The intention of legislature with respect to such cases is very clear that the remedy in such situation lies in the section 119 of the Act. 4.2 At this stage, it will be relevant to reproduce the relevant provisions of section 143(1) of the Act which is as under: (a) The total income

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, 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)

section 139(4) of the Act. However, the assessee had filed an application for delay condonation and filed the audit report in Form No. 10B on 30.08.2022 vide Acknowledgment No. 459721360310822 when the functionality became available. Though the intimation was not available with the assessee, but it appeared that its income had been computed at Rs. 3,82,80

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

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

80,402/-. 8. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced 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 the relevant information of the expenses incurred

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

80,402/-. 8. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced 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 the relevant information of the expenses incurred

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

80,402/-. 8. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced 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 the relevant information of the expenses incurred

CO-OP-CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. ITO RANGE-3(4), LAKHIMPUR KHERI-1

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

condoning delay in such cases. The intention of legislature with respect to such cases is very clear that the remedy in such situation lies in the section 119 of the Act. 4.2 At this stage, it will be relevant to reproduce the relevant provisions of section 143(1) of the Act which is as under: (a) The total income

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

condone either the delay or allow any claim of deduction. The ld. CIT(A) further noted that even as per the provisions of section 80AC (ii) of the Act, no deduction under any provisions of Chapter VIA was to be allowed w.e.f. 1.4.2018 unless the assessee had filed the return of income on or before the due date specified under

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

In the result, all three appeals are partly allowed

80 days (in\n394/Lkw/2019) is condoned. With regard to appeal in ITA No.37/Lkw/2022, it is\nobserved that the entire delay of 65 days is covered in the period that was excluded\nfor the purposes of limitation due to the Covid -19 pandemic by the Hon'ble Supreme\nCourt in its decision in Suo Moto Writ Petition No. 03/2020. Hence

M/S CO-OPERATIVE CANE DEVELOPMENT UNION LTD,LAKHIMPUR KHERI vs. INCOME TAX OFFICER -1, RANGE-3(4), LAKHIMPUR KHERI

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

80 days (in 394/Lkw/2019) is condoned. With regard to appeal in ITA No.37/Lkw/2022, it is observed that the entire delay of 65 days is covered in the period that was excluded for the purposes of limitation due to the Covid -19 pandemic by the Hon’ble Supreme Court in its decision in Suo Moto Writ Petition No. 03/2020. Hence

M/S CO-OPERATIVE CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. INCOME TAX OFFICER RANGE-3(4), LAKHIMPUR KHERI-1

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

80 days (in 394/Lkw/2019) is condoned. With regard to appeal in ITA No.37/Lkw/2022, it is observed that the entire delay of 65 days is covered in the period that was excluded for the purposes of limitation due to the Covid -19 pandemic by the Hon’ble Supreme Court in its decision in Suo Moto Writ Petition No. 03/2020. Hence

MR. HARI PRAKASH,LUCKNOW vs. DCIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.538/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2015-16 Mr Hari Prakash V. Dcit-6 551K/230, Bhilawan, Chander Lucknow. Nagar Alambagh, Lucknow, Lucknow-226005. Pan:Ajxpp1332L अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Manoj Bhatnagar, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 01 07 2025 घोर्णा कक तारीख/ Date Of 08 07 2025 Pronouncement: आदेश / O R D E R

section 44AD and should not be taxed again. (Net Relief sought Rs. 182,164) 5. The appellant craves leave to add or modify any one or more grounds of appeal.” 2. During the course of hearing, it was noted that the appeal is barred by time. The assessee has filed an application seeking condonation of delay in filing of this