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

In the result, both the appeals are partly allowed

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

disallowance made be deleted. 07. Because the CIT(A) has erred on facts and in law in upholding the addition of Rs.36,310/- made under section 14A of the Act, which addition is contrary to facts, bad in law and be deleted. 3. The following notice (ABP:12-16) dated 24/10/2013 was issued to the assessee under section

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KANPUR

In the result, both the appeals are partly allowed

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

disallowance made be deleted. 07. Because the CIT(A) has erred on facts and in law in upholding the addition of Rs.36,310/- made under section 14A of the Act, which addition is contrary to facts, bad in law and be deleted. 3. The following notice (ABP:12-16) dated 24/10/2013 was issued to the assessee under section

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances to the extent of Rs. 59619661/- remaining deduction of Rs. 3164146/- is sustained considering the earlier order of CIT(A) dt. 19/12/2023. [Para 8.16 Page 102] Appeal filed by Assessee ITA 17/LKW/2024 & CO1/LKW/2025 07.01.2025 along with other legal grounds. (A.2) In the course of appellate proceedings in Income Tax Appellate Tribunal ("ITAT" for short), separate paper books were filed

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

disallowance of deduction of Rs. 11,71,898/-, he observed that the ITAT Lucknow in ITA Nos. 561 & 562/LKW/2013 had already decided the issue against the assessee and therefore, he declined to interfere with the computation of total income. He, therefore, dismissed the ground for statistical purposes. 8. The assessee is aggrieved at these orders passed

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

disallowance of deduction of Rs. 11,71,898/-, he observed that the ITAT Lucknow in ITA Nos. 561 & 562/LKW/2013 had already decided the issue against the assessee and therefore, he declined to interfere with the computation of total income. He, therefore, dismissed the ground for statistical purposes. 8. The assessee is aggrieved at these orders passed

AGMOTEX FABRICS LTD.,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, RANGE-6, KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2005-06 Agmotex Fabrics Ltd V. The Dy. Commissioner 3/239 Vishnupuri, Kanpur- Of Income Tax, Range-6 208002. Aayakar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Aabca6099H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri R. R. N. Shukla, Addl. Cit (Dr) Date Of Hearing: 23 02 2026 Date Of Pronouncement: 15 04 2026 O R D E R

disallowances made and not on account of any concealment of the1 particulars of the income or furnishing of inaccurate particulars of the income, as such, the provisions of section 271(1)(c) being not applicable, the authorities below have erred in imposing the penalty of Rs.1,26,065/-, which penalty being bad in law be deleted. 05. Because there being

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

115 days in filing the present appeal is condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised

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

115-O] Explanation For the purpose of this section, where any interest or other sum as aforesaid is credited to any account, whether called “ Interest payable account” or “ suspense account” or by any other name, in the book of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

disallowed deduction under section 11 on finding unaccounted money by way of anonymous donation on purchase of capital assets - Tribunal observed that donation received by assessee was not anonymous donation because receipts were issued by assessee which were i^^ custody of Department - Whether Tribunal was justified in holding that section 68 could not be applied, as "donations had already been

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-2015

disallowed deduction under section 11 on finding unaccounted money by way of anonymous donation on purchase of capital assets - Tribunal observed that donation received by assessee was not anonymous donation because receipts were issued by assessee which were i^^ custody of Department - Whether Tribunal was justified in holding that section 68 could not be applied, as "donations had already been

MAA SIDDHIDATRI SEVA SAMITI,LUCKNOW vs. ITO, EXEMPTION WARD, LUCKNOW, LUCKNOW

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

Bench: Shri T.S. Kapoor

disallowance of Rs 5,00,000/- by invoking section 69A read with sec. 115 BBE out of an amount Rs. 25,71,750/- which

ACIT, RANGE-I, LUCKNOW vs. SHRI YOGESH MULWANI, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 The Asstt. Cit V. Shri Yogesh Mulwani Range 1 36, Cantonment Road Lucknow Lucknow Tan/Pan:Ahnpm4669B (Appellant) (Respondent) Appellant By: Shri Harish Gidwani, D.R. Respondent By: Shri K.R. Rastogi, C.A. Date Of Hearing: 19 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

disallowability of any deduction, as section 68, which is a deeming provision, is applicable only when any sum is found credited in the books of the assessee and the assessee is not able to explain the nature and source of such credit. The ld. Counsel for the assessee has also placed reliance on the following case laws

ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S PRAG INDUSTRIES (INDIA) PVT. LTD., LUCKNOW

In the result, appeal of Revenue and Cross Objection of assessee, both are dismissed

Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra

disallowance of Rs.3,90,698/-, after verifying himself that amounts were in the nature of bad debts. The learned CIT(A) further stated, after verification, that the amount was taken into profit & loss account and the I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 8 amounts written off were in the nature of bad debts. Accordingly, he deleted the addition. At the time

ABHAY BENARA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Abhay Benara, The Deputy V. Commissioner Of Income C/O 24/4, The Mall Kanpur-208001. Tax, Central Circle-1 Kanpur. Pan:Adlpb2007Q (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 10 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

115- O] [or interest on securities] any reasonable sum paid by way of commission or remuneration to a banker or any other person for the purpose of releasing such dividend [or interest] on behalf of the assessee; (ia) [ in the case of income of the nature referred to in sub-clause (x) of clause (24) of section 2 which

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. 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