M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 80G(5) is delayed by 462 days. The assessee has filed condonation petitions for the delay, in which it has been

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 80G(5) is delayed by 462 days. The assessee has filed condonation petitions for the delay, in which it has been

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

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

condone the delay in filing the appeal and admit the same for adjudication. 4. The facts of the case are that, the assessee, which is a company incorporated under section 8 of the Companies Act, 2018 filed an application before the ld. CIT (Exemption) for registration under section 12AB and for approval under section 80G

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

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

condone the delay in filing the appeal and admit the same for adjudication. 4. The facts of the case are that, the assessee, which is a company incorporated under section 8 of the Companies Act, 2018 filed an application before the ld. CIT (Exemption) for registration under section 12AB and for approval under section 80G

SAI SEVA SANSTHAN,KANPUR vs. COMMISSIONER OF INCOME TAX, LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

condone the delay in filing of the appeals and admit the appeals for hearing. 6. During the course of hearing, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted before us that the applications of the assessee for registration under section 12A of the Act and grant of approval under section 80G

SAI SEVA SANSTHAN,KANPUR vs. COMMISSIONER OF INCOME TAX , LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

condone the delay in filing of the appeals and admit the appeals for hearing. 6. During the course of hearing, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted before us that the applications of the assessee for registration under section 12A of the Act and grant of approval under section 80G

GURU MAHIMA ASHRAM,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

sections": ["12A", "80G(5)(iv)", "10AB"], "issues": "Whether the assessee was denied a fair opportunity to present its case due to the unavailability of its founder, and if the delay in compliance with notices can be condoned

GURU MAHIMA ASHRAM,MATHURA vs. CIT, EXEMPTION, LUCKNOW

In the result, both appeals of the assessee in ITA

condoned the delay, set aside the impugned orders, and restored the applications to the file of the Ld. CIT(E) for fresh decision after providing adequate opportunity.", "result": "Partly Allowed", "sections": [ "12A", "80G

WSG VENTURE PVT. LTD.,KANPUR vs. DCT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2022-23 Wsg Venture Pvt. Ltd., Vs. The Dcit, 1-59, Mig, Word Bank Barra, Circle 2(1)(1), Kanpur Kanpur-208027 Pan:Aaccw7342L (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 29.05.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal By The Assessee Against The Order Of The Ld. Pcit-1, Kanpur Passed Under Section 119 Of The Income Tax Act, 1961 On 5.12.2024 Refusing To Condone The Delay In Filing The Income Tax Return For The Assessment Year 2022-23 With The Claimed Refund Of Rs. 10,000/-. The Grounds Of Appeal Are As Under:- “01. That Due To Mistake Of Counsel, The Itr For The Ay 2022-23 Could Not Be Filed Of The Assessee Company, Whereas The Certificate Of The Counsel Was Also Filed, But Ignore The Same & Rejected The Petition Moved U/S.119(2)(B) Of The Act, Which Action Of The Pr. Cit Is Contrary To Fact & Be Quashed. 02. That The Order Passed By The Pr. Cit U/S.119 Of The Income Tax Act Reject The Petition For Condonation Of Delay Moved U/S.119(2)(B) Of The Act Is Not Lawful, Bad In Law, Be Quashed. 03. That The Pr. Cit As Well As Cpc Has Erred On Facts & In Law In Arbitrarily Rejecting The Petition Of The Assessee Company To Rectify The Return Of Income, Which Should Ought To Have Done. A.Y. 2022-23 Wsg Venture Pvt. Ltd. 04. That The Order Passed By The Pr. Cit U/S 119 Dated 05.12.2024 Is Erroneous, Misconceived, Contrary To Facts, Bad In Law & Be Modified.”

condonation of delay moved u/s.119(2)(b) of the Act is not lawful, bad in law, be quashed. 03. THAT the Pr. CIT as well as CPC has erred on facts and in law in arbitrarily rejecting the petition of the assessee company to rectify the return of income, which should ought to have done. A.Y. 2022-23 WSG Venture

SHRI GOVERDHAN SARASWATI VIDHYA MANDIR,DHARAMPUR vs. CIT EXEMPTION, LUCKNOW

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 3. At the time of hearing before the Tribunal, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned CIT, D.R. for Revenue was heard and the materials on record were perused

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

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

80G of the extent of \ndonation of Rs.1,50,000/- out of Rs.14,06,000/- allowed part relief to the \nextent of Rs.6,00,000/-. \n\n5. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while \nnot adjudicating the Ground 1 to 4 in accordance with the facts & \ncircumstances of the case and related

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

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

JEEVAN JYOTI VIDHYA VIKAS SAMITI,ORAI vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Ys. 2021-22 To 2023-24 Jeevan Jyoti Vidhya Vikas Samiti, Vs. Cit (Exemption) Gandhi Market Orai Jalaun, Orai, U.P. Pan: Aabaj2731M (Appellant) (Respondent) Assessee By: None Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.12.2025 Date Of Pronouncement: 13.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(Exemption) Under Section 12Ab(1)(Ii)(B) Of The Income Tax Act, 1961, Wherein The Ld. Cit(Exemption) Has Rejected The Application Of The Assessee For Registration Under Section 12A(1)(Ac)(Iii). The Grounds Of Appeal Are As Under:- “1- 1. That Appellant Could Not Make Compliance Of The Three Notices As Mentioned In Form-10Ad, Because The Same Was Not Served Upon Them. Accordingly, Rejection Of Application For Registration U/S 12A(1)(Ac)(Iii) Of The Act In Form-10Ab Vide Form-10Ad Is Illegal, Against The Law Of Natural Justice & Without Jurisdiction. 2. That The Appellant Reserves Right To Modify And/ Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.” 2. The Facts Of The Case Are That The Assessee Society Filed An Application On 5.04.2022 For Registration Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act In Form No. 10Ab. Accordingly, Vide Letter Dated 27.08.2022, Certain Clarifications Were Sought From The Assessee But No Reply Was Filed. A Reminder Notice Was Sent On 3.10.2022 Fixing The Date Of Compliance On 10.10.2022 But The Ld. Cit(E)

section 12A / 80G (if any). 3. The assessee is aggrieved at this order of the ld. CIT(E) and has accordingly come in appeal before us. On the appointed date of hearing, nobody was present on behalf of the assessee. Sh. R.K. Agarwal, CIT DR assisted the Bench. He drew our attention to the grounds of appeal filed