VIL LIMITED,LUCKNOW. vs. DY. COMMISIONER OF INCOME TAX-6, LUCKNOW., LUCKNOW

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

condonation of delay is not the length of delay but sufficiency of a satisfactory explanation. * The degree of leniency to be shown by a court depends on the nature of application and facts and circumstances of the case. For example, courts view delays in making applications in a pending appeal more leniently than delays in the institution of an appeal

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

section 5, Courts should adopt a pragmatic approach and expression ‘sufficient cause’ should receive liberal construction keeping in mind that principal of advancing substantial justice is of prime importance - Held, yes - Whether a distinction must be made between a case where delay is inordinate and a case where delay is of a few days and where assessee appeals for condonation

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

condonation of delay along with affidavit explaining reasons for such delay has been filed. The relevant part of the application explaining cause of delay is reproduced as under: - “1) Computation of number of days of delay in filing the appeal before the Hon’ble I.T.A.T.: (a) Date of passing of impugned Order u/s 263 of the Income

DEPUTY COMMISSIONER OF INCOME TAX(E), LUCKNOW vs. M/S. VYAVSAYIK PARIKSHA PARISHAD, LUCKNOW

In the result, the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Dy. Cit (Exemptions) V. M/S Vyavsayik Pariksha Parishad Lucknow 2, Aliganj Lucknow Tan/Pan:Aaatv9447J (Appellant) (Respondent) Appellant By: Smt. Abha Kala Chanda, Cit (Dr) Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 17 08 2021 Date Of Pronouncement: 07 09 2021 O R D E R

9&10), has already condoned the delay in filing the "Income Tax Return" and "Form no. 10"; that in view of the above stated facts, the benefit of section

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

9) as existed then for the relevant assessment year 2019-20 is, therefore, squarely applicable to appellant’s case. The case laws cited by the appellant which were rendered in the pre-amendment period are therefore, distinguishable. 4.11. On the similar issue of delay in filing of Form 10B and condonation thereof vis a vis the circulars issued by CBDT

SANT HARAJINDAR SINGH,PILIBHIT vs. INCOME TAX OFFICERITO-2(4), PILIBHIT-1, PILIBHIT

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrasant Harajindar Singh V. Income Tax Officer-2(4), Trilok Singh Santpipariya Pilibhit-1 Karam Puranpur, Pilibhit, Uttar Income Tax Office, Near Pradesh-262122. Lic Office, Awas Vikas Colony, Pilibhit, Uttar Pradesh-262001. Pan:Dlmps4218F (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) Date Of Hearing: 04 08 2025 Date Of Pronouncement: 07 08 2025 O R D E R

9[(a) where the appeal is under section 248, the date of payment of the tax, or] (b) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty: 10[Provided that, where an application has been made under section 146 for reopening an assessment, the period

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

9 BECAUSE, without prejudice to the aforesaid grounds, even in the case of dis-allowance of claim of exemption u/s 11 of the "Act", the expenses incurred by the assessee for earning the gross receipts were liable to be deducted from the gross receipts, and only the surplus of Rs. 2,64,515/- i.e., the excess of income over

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

9 BECAUSE, without prejudice to the aforesaid grounds, even in the case of dis-allowance of claim of exemption u/s 11 of the "Act", the expenses incurred by the assessee for earning the gross receipts were liable to be deducted from the gross receipts, and only the surplus of Rs. 2,64,515/- i.e., the excess of income over

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

9 BECAUSE, without prejudice to the aforesaid grounds, even in the case of dis-allowance of claim of exemption u/s 11 of the "Act", the expenses incurred by the assessee for earning the gross receipts were liable to be deducted from the gross receipts, and only the surplus of Rs. 2,64,515/- i.e., the excess of income over

RAKESH RAWAT,LUCKNOW vs. ITO-4(1),, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

condonation of delay occurred in instituting the appeal before Ld. first appellate authority and request seeking remand of matters therefore and subject to rule 18 of ITAT Rules, 1983 perused the material placed on record. We note that the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act was passed on 28/03/2022 & whereas penalty u/s 271AAC

RAKESH RAWAT,LUCKNOW vs. ITO-4(1), , LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

condonation of delay occurred in instituting the appeal before Ld. first appellate authority and request seeking remand of matters therefore and subject to rule 18 of ITAT Rules, 1983 perused the material placed on record. We note that the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act was passed on 28/03/2022 & whereas penalty u/s 271AAC

BHAVAN RAVAT,RAEBARELI vs. ASSESSING AUTHORITY NFAC, DELHI

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2017-18 Bhavan Ravat Assessing Authority V. Vill. Rampur Sudauli, Nfac Raebareli-229301. Delhi Pan:Ajwpr1755Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 18 02 2025 Date Of Pronouncement: 12 03 2025 O R D E R

condonation of delay u/s 249(3) of the Act, which is against the natural justice. 9. That the assessee craves leave for the addition, modification, and deletion of any other grounds of appeal at the time of hearing.” 2. The facts giving rise to the present appeal are that the appeal filed by the assessee before

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

condonation of delay. Further, he contended that the learned counsel for the assessee, Shri Ayaz Ahmad Ayyubi, who was solely handling the assessee’s case, was suffering from a terminal disease during the relevant period. He further contended that since there was no taxable income, the assessee had not filed the return of income. However, in response to the notice

M/S BENARA BEARING PVT.LTD,AGRA vs. DCIT-CC-1, KANPUR

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. : B.P. 1996-97 To 2002-03 M/S Benara Bearings Pvt. Ltd., Deputy Commissioner Of Income- 44/347, Bharatpur Road, Vs. Tax, Central Circle-1, Kanpur Bodla, Agra-282007 U.P. Pan:Aabcb5525F (Appellant) (Respondent) Assessee By: Sh. Ashish Jaiswal, Advcoate Revenue By: Sh. Gayasuddin, Cit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac, Passed Under Section 250 Of The Income Tax Act, 1961 On 21.09.2023. The Grounds Of Appeal Preferred Are As Under:-

9 report, since the assessee did not file any counter reply, the Hon’ble Settlement Commission allowed the proceedings to abate and the matter reverted back to the file of the ld. AO. Thereafter, the ld. AO conducted the assessment proceedings and, after obtaining a reply from the assessee on all the aforementioned issues, rejected the submissions that the transactions

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)

condonation of delay in a mechanical or routine manner would jeopardize the legislative intent behind the section. The ld. CIT(A) also considered the judgments of the Hon’ble Supreme Court in Shiv Das vs. Union of India and others AIR 2007 SC 1330, University of Delhi vs. Union of India in CA No. 29488 of 2019 and the order