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 filing First Appeal. The action of the Ld. CIT(A) is violative of the principles of natural justice and without considering the peculiar facts of the case and grievous loss caused to the Appellant on account of technical errors. 3. Because the Ld. CIT(A) has erred in computing the period of delay in filing First

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

SHAILENDRA KUMAR SINGH ,HARDOI vs. ITO-3(2),HARDOI-1, HARDOI

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrait(Ss) A. Nos. 795 To 798/Lkw/2024 Assessment Year: 2021-22 Shailendra Kumar Singh Ito-3(2) V. Subhan Khera Sandila, Hardoi- Hardoi-1 241305. Uttar Pradesh-241305. Pan:Cvqps4275L (Appellant) (Respondent) Appellants By: Shri Naeem Khan, Ca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

condonation of delay. This would have permitted the appeal to be evaluated based on its substantive merits. 2. The Total Income reported amounts to Rs. 3,84,520.00. However, the assessment was conducted at a substantially inflated figure of Rs. 1,11,14,956.00. This discrepancy arises from specific additions and disallowances made by the Income Tax Department, based

PANKAJ AGARWAL,KANPUR vs. THE AO SPECIAL RANGE,, KANPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Pankaj Agarwal, 7/151, Ratan Vs. The Assessing Officer, Majestic, Opp. Sony World, Special Range, Kanpur- Swaroop Nagar, Kanpur-208002 208001 Pan: Abnpa4816E (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 27.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(A), Nfac Dated 9.01.2024 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ld. Ao, Special Range, Kanpur, Passed Under Section 143(3) On 26.09.2019. 2. It Is Seen From The Record That The Appeal Is Delayed By 2 Days. However, Since The Date Of Filing Is Preceded By Saturday & Sunday, Wherein The Offices Of The Itat Were Closed, The Delay Is Condoned & The Appeal Is Admitted For Hearing. The Grounds Of Appeal Are As Under: - “1. Because The Cit(A) Has Erred On Facts & In Law In Treating The Loss Of Rs.42,17,895/- Being Loss On Account Of Trading In Derivatives As A Capital Loss As Against Business Loss Claimed By The Assessee, Which Finding Of The Ao Being Contrary To Facts, Bad In Law, The Addition Made Be Deleted.

delay is condoned and the appeal is admitted for hearing. The grounds of appeal are as under: - “1. Because the CIT(A) has erred on facts and in law in treating the loss of Rs.42,17,895/- being loss on account of trading in derivatives as a capital loss as against business loss claimed by the assessee, which finding

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

In the result, both appeals are partly allowed

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n8\nBECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n9.\nBECAUSE the order appealed against

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)

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n\n8 BECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n\n9. BECAUSE the order

HARDOI DISTRICT CANE GROWERS CO-*OPERATIVE SOCIETY LIMITED,LAKHIMPUR KHERI vs. ITO-3(2),, HARDOI-1

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Hardoi District Cane Growers V. The Ito 3(2) Co-Operative Society Ltd. Hardoi Ayyubi Chamber, Raniganj Lakhimpur Kheri Tan/Pan:Aabah4032R (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

Loss Account. (10) That the Authorities erred on facts and in law in not considering that only the real income/ profit can be Taxed and accordingly, the expenses incurred in earning the said income has to be determined and deducted from the Grass Income. (11) That the addition confirmed is highly excessive, contrary to the facts, law and principle

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condonation of delay being a discretionary power available to courts, exercise of discretion must necessarily depend upon the sufficiency of the cause shown and the degree of acceptability of the explanation, the length of delay being immaterial. In the present case, the service of the assessment order dated 07.12.2022 passed for AY 2021-22 on the appellant was not complete

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condonation of delay being a discretionary power available to courts, exercise of discretion must necessarily depend upon the sufficiency of the cause shown and the degree of acceptability of the explanation, the length of delay being immaterial. In the present case, the service of the assessment order dated 07.12.2022 passed for AY 2021-22 on the appellant was not complete

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condonation of delay being a discretionary power available to courts, exercise of discretion must necessarily depend upon the sufficiency of the cause shown and the degree of acceptability of the explanation, the length of delay being immaterial. In the present case, the service of the assessment order dated 07.12.2022 passed for AY 2021-22 on the appellant was not complete

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condonation of delay being a discretionary power available to courts, exercise of discretion must necessarily depend upon the sufficiency of the cause shown and the degree of acceptability of the explanation, the length of delay being immaterial. In the present case, the service of the assessment order dated 07.12.2022 passed for AY 2021-22 on the appellant was not complete

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

loss) of Rs.3,19,167/- i.e., the excess of expenditure over the income, could have been subjected to taxation instead of taxing the entire gross receipt Rs.88,55,890/- 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

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

loss) of Rs.3,19,167/- i.e., the excess of expenditure over the income, could have been subjected to taxation instead of taxing the entire gross receipt Rs.88,55,890/- 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

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

loss) of Rs.3,19,167/- i.e., the excess of expenditure over the income, could have been subjected to taxation instead of taxing the entire gross receipt Rs.88,55,890/- 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

MOQEETUR RAHMAN KHAN,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramoqeetur Rahman Khan V. Ito-4 971, Mannan Manzil, Sadar Pratyaksh Kar Bhawan, Bazar, Lucknow G.P.O, Lucknow-226001. Lucknow-226001. Pan:Agrpr4785N (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B). In this case, assessment order dated 28.04.2021 was passed by the Assessing Officer passed u/s 143(3) read with section 144B of the Income Tax Act, 1961 (“Act”, for short). Separately, penalty proceedings u/s 271B of the Act were also initiated

KUMAR TALKIES,BAREILLY, UTTAR PRADESH vs. INCOME TAX OFFICER-1(1), BAREILLY-NEW, BAREILLY, UTTAR PRADESH

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

Bench: Shri Anadee Nath Misshrakumar Talkies V. Income Tax Officer-1(1) Punjabi Market, Hospital Road, Fashion Point, 56, Civil Bareilly, Bareilly-243001. Lines Near Prasad Cinema, Bareily-243001. Pan:Aaafk0045M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, Advocate Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

setting-off the brought forward business losses of previous assessment years against the assessed Long-term Capital Gain of Rs.25,48,616/-. 9. BECAUSE on the facts and in the circumstances of the case and in law, the penal provisions of section 271 (1)(b) and section 271 (1)(c) of the Act are not attracted. 10. BECAUSE the order

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B) In this case, the assessment order dated 23.03.2022 was passed u/s 147 r.w.s 144 read with section 144B of the Income Page 3 of 22 Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.5

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

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

INCOME TAX OFFICER-3(1), KANPUR vs. SHRI ARVIND KUMAR GUPTA, KANPUR

In the result, the appeal is held to be allowed for statistical purposes

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

loss through penny stocks and appeals / SLPs in such cases could be filed on merits. It was submitted that the present case was one such case and therefore, the delay in the filing of the appeal within the limitation period was beyond the control of the Department. Accordingly, it was prayed that the delay in the filing of the appeal