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508 results for “disallowance”+ Section 1clear

Sorted by relevance

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Key Topics

Section 15483Addition to Income81Section 1155Disallowance48Section 36(1)(va)44Deduction40Section 12A37Section 143(1)36Section 43B34Section 143(3)

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 Rs. 1,63,83,734/- u/s 80P of I. T. Act made by CPC Bengaluru u/s 143(1)(a)ii) of I. T. Act. (2) That though Assessee Society submitted belated Return, but Ld. C.I.T.(A) failed to appreciate that Section

Showing 1–20 of 508 · Page 1 of 26

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31
Section 2(15)29
Exemption29

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)

section 80AC. The enabling provision to make such adjustment u/s. 143(1) was brought on the Statute only by the Finance Act, 2021 w.e.f AY 2021-22. Referring to the provisions as they stood in 2018-19 and 2019-20 assessment year, it is submitted that as per law, the claim u/s. 143(1)(a) could be disallowed

M/S. RUPANI FOOTCARE PRIVATE LIMITED,KANPUR NAGAR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, the appeal of the assessee stands allowed

ITA 146/LKW/2021[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S Rupani Footcare V. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur Tan/Pan:Aaecr1354B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

section 139 (1) are allowable expenses and cannot be disallowed under section 36 (1)(va). But, the Ld. Assessing Officer

BHAGWANTI RUBBER AND ALLIED PRODUCTS PRIVATE LIMITED,KANPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal of the assessee stands allowed

ITA 31/LKW/2022[2019-2020]Status: DisposedITAT Lucknow26 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

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

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

section 36(1)(va) as interpreted by the Apex Court, time and again, it would be found that the contribution to EPF & ESIC are allowable whenever paid but before the filing of the income tax return.” “1. Because the CIT (A) has erred on facts and in law in upholding the disallowance

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

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

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

section 36(1)(va) as interpreted by the Apex Court, time and again, it would be found that the contribution to EPF & ESIC are allowable whenever paid but before the filing of the income tax return.” “1. Because the CIT (A) has erred on facts and in law in upholding the disallowance

VIKASH AGARWAL,KANPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, the appeal of the assessee stands allowed

ITA 126/LKW/2021[2019-20]Status: DisposedITAT Lucknow26 May 2022AY 2019-20

Bench: Shri T. S. Kapoor

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

section 139 (1) are allowable expenses and cannot be disallowed under section 36 (1)(va). But the Ld. Assessing Officer

RYDERS EQUESTRIAN PRODUCTS PRIVATE LIMITED,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALURU, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 127/LKW/2021[2019-2020]Status: DisposedITAT Lucknow27 Jun 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ryders Equestrain Products V. The Dy. Cit Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur Tan/Pan:Aaecr3352B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 15 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.9.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal:

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)Section 36(1)(va)

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

JAGMINI MICRO KNIT PVT. LTD,KANPUR vs. DCIT 2(1)(1), KANPUR

In the result, the appeal of the assessee stands allowed

ITA 98/LKW/2021[2019-2020]Status: DisposedITAT Lucknow05 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Jagmani Micro Knit Pvt. Ltd. V. The Dcit 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur Tan/Pan:Aaach3405B (Appellant) (Respondent) Appellant By: Shri Pradeep Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 03 03 2022 Date Of Pronouncement: 05 04 2022 O R D E R

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

MR. SHITIJ DHAWAN ,KANPUR vs. THE ASSESSING OFFICER,, SPECIAL RANGE

In the result, the appeal of the assessee stands allowed

ITA 137/LKW/2021[2018-2019]Status: DisposedITAT Lucknow27 Apr 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 09 03 2022 Date Of Pronouncement: 27 04 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, SPECIAL RANGE, KANPUR, KANPUR

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

ITA 94/LKW/2022[2018-19]Status: DisposedITAT Lucknow30 May 2022AY 2018-19

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, KANPUR

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

ITA 95/LKW/2022[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

M/S PREMIER CAR SALES LTD,HAZRATGANJ vs. THE ACIT -5, LUCKNOW NEW

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

ITA 2/LKW/2022[2019-2020]Status: DisposedITAT Lucknow27 Apr 2022AY 2019-2020

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

M/S PREMIER CAR SALES LTD,HAZRATGANG vs. THE ACIT -5, LUCKNOW NEW

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

ITA 1/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Apr 2022AY 2018-2019

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

MUHAMMED AFTAB ALAM,LUCKNOW vs. JURISDICTIONAL ASSESSING OFFICER, DCIT -6,, LUCKNOW NEW

In the result, the appeal of the assessee stands allowed

ITA 18/LKW/2022[2018-2019]Status: DisposedITAT Lucknow17 May 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.36,47,045/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

MUHAMMED AFTAB ALAM,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, UTTAR PRADESH

In the result, the appeal of the assessee stands allowed

ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

MORAL PHARMACEUTICALS (P) LTD,MUMBAI vs. DCIT-3,LUCKNOW-NEW/DCIT,CPC,, BANGALORE

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

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 36/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(va)Section 43B

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with

BABIAN INN,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

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

Section 143(1)(a)Section 36(1)(va)Section 43B

disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read

M/S. AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW

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

ITA 105/LKW/2022[2018-19]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-19

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

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R
Section 36(1)(v)

disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with