ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3 April 2018. Mr. NavinNishar retracted his statement on 4 June 2018 and Mr. Sodhani retracted his statement on 30 August 2018, Mr. JayeshZanani also retracted his statement on 2 April 2018. It is to be noted that at the time of issuance of notice under Section 153A of the Act i.e. of 16 August 2018 all those persons

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3 April 2018. Mr. NavinNishar retracted his statement on 4 June 2018 and Mr. Sodhani retracted his statement on 30 August 2018, Mr. JayeshZanani also retracted his statement on 2 April 2018. It is to be noted that at the time of issuance of notice under Section 153A of the Act i.e. of 16 August 2018 all those persons

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

154. Thereafter, on consideration of the merits of the case, she observed that despite the restoration of registration of the trust the trust still had to fulfill the conditions of sections 11 & 12 to get the exemption. In this context she observed that the assessee had A.Ys. 2017-18 & 2018-19 failed to furnish confirmation letters from five donors

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

154. Thereafter, on\nconsideration of the merits of the case, she observed that despite the restoration\nof registration of the trust the trust still had to fulfill the conditions of sections 11\n& 12 to get the exemption. In this context she observed that the assessee had\nfailed to furnish confirmation letters from five donors, who had purportedly\ndonated

SARJOO PRASAD RAJPAT,KANPUR vs. INCOME TAX OFFICER 1(1)(4), KANPUR

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2009-10 M/S Sarjoo Prasad Rajpat Vs. Ito-1(1)(4), 55/15, Kahoo Kothi, Kanpur 16/69/ Kanpur Pan:Aaffs5661Q (Appellant) (Respondent) Assessee By: Sh. Pradeep Kumar Sahgal, Advocate Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 24.07.2025 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(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Dated 13.03.2024 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Under Section 154 Passed By The Ld. Ao On 25.04.2018. The Grounds Of Appeal Are As Under:- “1. That The Order In Appeal Passed By The Ld Cit(A), Nfac Is Bad In Law & Facts & Deserves To Be Quashed By Allowing The Appeal. 2. That The Ld. Cit(A), Nfac Under The Facts & Circumstances Of The Case Has Erred In Law & In Facts, In Upholding The Order Of Ld. Ao In Rejecting The Application Made Under Section 154 Of The Act. 3. That On The Facts & In The Circumstances Of The Case Of The Appellant, The Ld. Cit(A) Erred In Rejecting Contention Of Appellant For Rectification Of Mistake U/S 154 Of The Act On The Ground That Appellant Ought To Have Filed Revised Return Of Income Within Due Date If There Was Any Mistake In Filing Of Original Return Of Income. The Ld. Cit(A), Nfac Ought To Have Appreciated That Ao Is Bound To Compute Correct Income As Per Provisions Of The Act & Tax Cannot Be Levied At Higher Amount Due To Error Made While Filing Return Of Income.

section 154(8) of the Income Tax Act, 1961. 3. The assessee went in appeal against this decision to the ld. CIT(A). Before the ld. CIT(A), it was argued that due to clerical error, the amount of depreciation

A P S ACADEMY,LUCKNOW vs. INCOME TAX OFFICER-IV(1), LUCKNOW

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

Bench: Shri A.D Jain & Shri T.S. Kapoorassessment Year 2008-09 M/S A.P.S. Academy, The Income Tax Officer, 239, Leela Building, Vs. Ward –Iv(I), Senani Vihar, Lucknow Raibareilly Road, Lucknow Pan – Aaata 7665H (Appellant) (Respondent)

3) was passed on 30.12.2010 and such order was challenged before ld. CIT(A) who vide order dated 09.11.2012 dismissed the appeal of the assessee. Vide assessment order dated 14.10.2013, the Assessing Officer passed order u/s. 154 with the following findings: 7. We find that Assessing Officer in the order passed u/s. 154 disallowed the depreciation on software development

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

154 Application filed dt. 03.03.2023\n314-316\n9.\nCopy of CIT Appeal order Dt: 18.01.2024\n317-409\n10.\nPOA\n410\nMoreover, the following documents were also filed from the assessee's side:\n(1)\nCBDT Instruction F.No.225/81/2022/ITA-II dated 11th May 2022\n(2)\nCBDT Circular No.09/2014, dated 23rd April 2014\n(3)\nHon'ble Allahabad High Court order dated

DCIT, RANGE-3, LUCKNOW vs. M/S. PRAYAGRAJ POWER GENERATION COMPANY LTD.,, NOIDA

In the result, ground no. 1 of appeal is dismissed and ground no

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

depreciation is nil; or (iv) [***] to (vi) (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub- section (1) of section 17 of the Sick Industrial Companies (Special Provisions

GENUS POWER INFRASTRUCTURES LIMITTED,NOIDA vs. PR. COMMISSIONER OF INCOME TAX(CENTERAL), LUCKNOW

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

154 vide letter no. ITBA/COM/F/17/2021-\n22/1037371585(1) DT. 28,11.2021 and once again vide letter no.\nITBA/COM/F/17/2021-22/1037785402(1) on dt.14.12.2021 in response\nto these notices the Assessee Company has already submitted its reply on\n11.12.2021 and on 14.12.2024 respectively. We are herewith enclosing\nthat reply for your kind consideration.\n\nIn view of above submissions and documents

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

depreciation of Rs. 3,14,204/-. 4. That the Learned AO has erred in making disallowance on account of unsecured loan of Rs. 2,57,00,000/- 5. That the Ld. AO has erred in making disallowance on account of Commission of Rs, 12,85,000/-. 6. That the Ld. AO has erred in making disallowance on account of Charity

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

depreciation of Rs. 3,14,204/-. 4. That the Learned AO has erred in making disallowance on account of unsecured loan of Rs. 2,57,00,000/- 5. That the Ld. AO has erred in making disallowance on account of Commission of Rs, 12,85,000/-. 6. That the Ld. AO has erred in making disallowance on account of Charity

ITO-6(1), LUCKNOW vs. M/S U.P. STATE MINERAL DEVELOPMENT CORPORATION LTD.,, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.261/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2007-08 The Income Tax Officer Ward-6(1), Lucknow . . . . . . . अपीलार्थी / Appellant

depreciation claimed as per Company Law. Post assessment owning to Revenue Audit Objection [in brief ‘RAO’] the Ld. AO invoked his rectification jurisdiction by notice u/s 154 of the Act and called upon the assessee to show cause as to why ‘provision for loss in investment’ claimed in the return not to be disallowed and rectified the assessment accordingly