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353 results for “disallowance”+ Deductionclear

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Key Topics

Addition to Income81 Section 15480 Section 1152 Disallowance51 Section 36(1)(va)48 Deduction42 Section 143(1)36 Section 12A31 Section 43B31 Section 2(15)

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

deduction under section 80P tax, CPC Assessing Officer disallowed deduction on grounds of return being filed belatedly only after intimation

SHIVA NEETI DEVELOPERS,KANPUR vs. INCOME TAX OFFICER, WARD-3(4), KANPUR

Showing 1–20 of 353 · Page 1 of 18

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29

Section 143(3)28

Natural Justice28

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

ITA 699/LKW/2017[2014-15]Status: DisposedITAT Lucknow21 Oct 2022AY 2014-15

Bench: Shri. Vijay Pal Raoassessment Year: 2014-15 Shiva Neeti Developers V. The Income Tax Officer 3A/185, Azad Nagar Ward 3(4) Kanpur Kanpur Tan/Pan:Abqfs8644D (Appellant) (Respondent) Appellant By: Shri Abhinav Mehrotra, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 19 10 2022 Date Of Pronouncement: 21 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 21.8.2017 Of The Ld. Cit(A)-I, Kanpur For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds:

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Amit Nigam, D.R

Section 139(1)Section 143(2)Section 44ASection 801BSection 80ASection 80I

disallowance of deduction under section 80IB of the Income Tax Act, 1961 made by the Assessing Officer for want of filing

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

ITA 351/LKW/2024[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

disallowance of deduction under Chapter VI-A. Section 80P of the Act falls under "C.-Deductions in respect of certain

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

ITA 454/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

deduction of interest in the guise of business expenditure. Thus the Learned AO has correctly disallowed the deduction of interest

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 374/LKW/2017[2005-06]Status: DisposedITAT Lucknow30 Jan 2026AY 2005-06

For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR

Section 153ASection 153CSection 153DSection 801BSection 80I

disallowance of deduction of Rs. 1,91,12,870/- claimed u/s 801B) which disallowance is arbitrary and be deleted. 06. Because

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 375/LKW/2017[2009-10]Status: DisposedITAT Lucknow30 Jan 2026AY 2009-10

For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR

Section 153ASection 153CSection 153DSection 801BSection 80I

disallowance of deduction of Rs. 1,91,12,870/- claimed u/s 801B) which disallowance is arbitrary and be deleted. 06. Because

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

ITA 348/LKW/2024[2019-20]Status: DisposedITAT Lucknow02 Jan 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 139(1)Section 143(1)Section 143(1)(a)Section 253(3)Section 80ASection 80P

disallowance of deduction as incorrect claim by way of adjustment u/s 143(1)(a)(ii) of I. T. Act. 4. That

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

ITA 453/LKW/2020[2016-17]Status: DisposedITAT Lucknow02 Apr 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

deduction claimed of Rs.6,27,83,808/- u/s 80IA of the Act, disallowed by Assessing Officer. The addition confirmed to the extent

ASSISTANT COMMISSIONER OF INCOME TAX (E), LUCKNOW vs. M/S. MAHARSHI PATANJALI VIDYA MANDIR SAMITI, ALLAHABAD

In the result, the appeal of the Revenue stands dismissed

ITA 178/LKW/2020[2013-14]Status: DisposedITAT Lucknow04 Jul 2022AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 The Asstt. Cit (Exemptions) V. M/S Maharshi Patanjali Lucknow Vidya Mandir Samiti Tellar Ganj, Allahabad Tan/Pan:Aaatm7017R (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 31 05 2022 Date Of Pronouncement: 04 07 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Smt. Sheela Chopra, CIT (DR)

Section 10Section 11Section 139(1)Section 143Section 143(1)

disallowance of deduction without appreciating the facts that deduction has rightly been disallowed. 2. Ld. Commissioner of Income Tax (A) has erred

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

ITA 185/LKW/2024[2019-20]Status: DisposedITAT Lucknow24 Oct 2024AY 2019-20

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

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 119Section 119(2)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

deduction u/s 80P of Chapter VI-A of I. T. Act of Rs. 11,07,25,716/- by incorrectly stating that the Return was filed beyond the time limit specified u/s 139(1) of I. T. Act and thereby invoking the provisions of section 80AC of I. T. Act , upheld the disallowance

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

ITA 795/LKW/2024[2021-2022]Status: DisposedITAT Lucknow24 Feb 2025AY 2021-2022

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

For Respondent: Shri Sanjeev Krishna Sharma, Addl

disallowance of deduction under chapter VI-A Actual Facts: The claim referenced above is valid, and supporting documentation has been

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

ITA 314/LKW/2017[2010-11]Status: DisposedITAT Lucknow17 May 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

For Appellant: Shri K. R. Rastogi, FCAFor Respondent: Shri A. K. Bar, CIT (DR)

Section 194CSection 198Section 40

deductions under sections 32 to 38, which provisions contained in the non obstante clause beginning section 40, attract disallowability to deductions

UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

ITA 317/LKW/2017[2010-11]Status: DisposedITAT Lucknow17 May 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

For Appellant: Shri K. R. Rastogi, FCAFor Respondent: Shri A. K. Bar, CIT (DR)

Section 194CSection 198Section 40

deductions under sections 32 to 38, which provisions contained in the non obstante clause beginning section 40, attract disallowability to deductions

M/S SATISH COLD STORAGE,KANPUR vs. DCIT, CIRCLE1(1)(1), KANPUR, KANPUR

In the result, both the appeals of the assessee are allowed

ITA 76/LKW/2021[F.Y.2017-18]Status: DisposedITAT Lucknow25 May 2022

Bench: Shri T. S. Kapoor

Section 143(1)Section 154Section 50ISection 80I

disallowance of deduction u/s 80IB is involved and therefore, these appeals were heard together and for the sake of completeness

M/S SATISH COLD STORAGE,KANPUR vs. DCIT, CIRCLE1(1)(1), KANPUR

In the result, both the appeals of the assessee are allowed

ITA 77/LKW/2021[2018-2019]Status: DisposedITAT Lucknow25 May 2022AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 154Section 50ISection 80I

disallowance of deduction u/s 80IB is involved and therefore, these appeals were heard together and for the sake of completeness

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)

Section 143(3)Section 194Section 80Section 80I

disallowance of claim of deduction of Rs.4,68,60,927/- under section 80IA of the Act. 6. The facts relating

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

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Disallowances of deduction claimed u/s 80C of Rs. 1,50,000/- on repayment of housing loan That in the relevant

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:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Disallowances of deduction claimed u/s 80C of Rs. 1,50,000/- on repayment of housing loan That in the relevant

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

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Disallowances of deduction claimed u/s 80C of Rs. 1,50,000/- on repayment of housing loan That in the relevant

ALLAHABAD BANK KARMCHARI COOPERATIVE CREDIT SOCIETY LIMITED,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-I, KANPUR

In the result, for statistical purposes, both the appeals are treated as

ITA 264/LKW/2018[2009-10]Status: DisposedITAT Lucknow18 Jan 2019AY 2009-10

Bench: Shri A.D Jain

Section 147Section 80P

disallowance of deduction of Rs.33,26,340/- claimed by the appellant under section 80P of the Income Tax Act, without