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

In the result, the appeal of the assessee is allowed

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

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139. This amendment has been introduced w.e.f

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.--Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139. This amendment has been introduced w.e.f

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance has been made merely because the return was filed beyond the due date specified u/s 139(1) accordingly filed u/s 139(4). Copy of acknowledgement for filing of ITR is at page 10 of the Paper book. It is prayed that the provisions of section

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

4) (such business being hereinafter referred to as the\neligible business), there shall, in accordance with and\nsubject to the provisions of this section, be allowed, in\ncomputing 11 | P a ge the total income of the assessee,\na deduction of an amount equal to hundred per cent. of\nthe profits and gains derived from such business for ten\nconsecutive

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

disallowance has been made arbitrarily by application of Rule\n8D(2)(ii) and 8D(2)(iii).\n3. In this regard it is pertinent to mention that as per section 144(2) of the Act,\nAssessing Officer is duty bound to record his/her dissatisfaction on correctness\nof claim of assessee before invoking the provision of section 144. As it is\nevident

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

4) of section 139: Provided that where the return has been furnished under sub-section (8A) of section 139, the statement in Form No. 67 referred to in clause (i) of sub- rule (8) and the certificate or the statement referred to in clause (ii) of sub- rule (8) to the extent it relates to the income included

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

In the result, appeals vide I

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt.\n\n2.\nThe Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs.187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read

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

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

139 (1) are allowable expenses and cannot be disallowed under section 36 (1)(va). But, the Ld. Assessing Officer (CPC) without appreciating the legal position and facts of the case made the above mentioned addition of Rs.1,75,398/- and the assessee preferred an appeal before the Hon'ble CIT (A)-2, Kanpur against said order and then order

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

Bench: Shri T. S. Kapoor

139 (1) are allowable expenses and cannot be disallowed under section 36(1)(va). But the Ld. Assessing Officer (CPC) without appreciating the legal position and facts of the case made the above mentioned addition of Rs.3,37,472/- and the assessee preferred an appeal before the Hon'ble CIT (A)-2, Kanpur against said order and then order

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

139(1) of I.T. Act and thereby erroneously invoked the provisions of Section 80AC and upheld the disallowance of deduction as incorrect claim by way of adjustment u/s 143(1)(a)(ii) of I. T. Act. 4

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

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoor

139 (1) are allowable expenses and cannot be disallowed under section 36 (1)(va). But the Ld. Assessing Officer (CPC) without appreciating the legal position and facts of the case made the above mentioned addition and the assessee preferred an appeal before the Hon'ble CIT(A)-1, Kanpur against said order and then order has been passed

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

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

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:

disallowance made by the Assessing Officer on two counts, (i) that the assessee has not submitted the audit report in Form No.10 CCB electronically and father (ii) the return of income filed by the assessee was also belated and not within the due date as prescribed under section 139(1) of the Act. 4

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

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

Disallowance of deduction claimed under section 10AA, 80-IA, 80IAB, 80-IB, 80IC, 80ID or section 80-IE if the return is furnished beyond the due date-specified under sub-section(1) of section 139; or (vi) Addition of income appearing in Form 26AS or form 16A or Form 16 which has not been included in computing the total income

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

In the result, the appeal of the assessee stands allowed

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

139(1) for the assessment year 2019-20, such payments were covered by section 43B and various limbs mentioned thereunder and accordingly, no such disallowance was called for, either on facts or in law; (6) In a later decision in the case of Shagun Foundry, the Hon'ble Allahabad High Court had explained various nuances of the Hon'ble Supreme

SANGRILA NUTRI FOOD PRODUCTS,KANPUR vs. ITO, WARD 2(2)(3), KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoorassessment Year:2019-20

139(1) of the Act; and b)and for the purposes of allowing corresponding deduction, the provisions of section 43B had become applicable. 3. various case laws as have been referred to in the appellate order, had been delivered by different High Courts and the same could not be held/treated to be "binding authority" in the instant case; 4

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

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:

139(1) of the Income Tax Act, 1961. 2. That the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi has erred in law and on facts in sustaining that no adjustment relating to debatable issues can be made in Intimation under section 143(1) of the Income Tax Act, 1961, therefore, the adjustment made in impugned intimation

M/S MAHAVIR PAINTS AND ADHESIVES PVT.LTD,KANPUR vs. THE INCOME TAX OFFICER, WARD 2(3)(3), KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2019-20 M/S Mahavir Paints & V. The Income Tax Officer Adhesives Pvt. Ltd. Ward 2(3)(3) 123/760-D, Fazal Ganj Kanpur Kanpur Tan/Pan:Aaacm9521B (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 This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 20.12.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. Because The Cit(A)/Nfac Has .Erred On Facts & In Law In Upholding The Disallowance Of Rs.1,63,230/- Being Amount Paid Towards Esic & Epf Of The Employees, Which Amount Being Allowable Both On The Basis Of Interpretation Of The Statute & On The Basis Of The Decision Of The Apex Court In The, Case Of Allom Extrusion 319 Ir 306 (Sc). Pr. Cit Vs. Rajasthan State Beverages Corporation Ltd. & The Allahabad High Court In The Case Of Shagun Foundry Private Limited Vs. Cit ,Ita No. .87 Of 20061 'The Same Be Allowed. 2. Because The Cit(A)/Nfac Has Failed To Appreciate That The Amount Of Rs.1,63,230/- Being Esic & Epf, Being A Business Expenditure Incurred For The Purpose Of Business Having Been 'Paid Before The Filing Of The Return Of Income, The Same Being An Allowable Business

4 of 17 whether Section 43B can be read alongwith Section 36(1)(va) or both have independent, distinct and separate field of operation. In this back drop, we find it appropriate, first, to examine judgments of various High Courts which have been rendered after considering Supreme Court judgment in Commissioner of Income Tax Vs Alom Extrusions Ltd. (supra

M/S INDIA PESTICIDES LTD,BAREILLY vs. DCIT-1, BAREILLY, BAREILLY

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S India Pesticides Ltd. V. The Dcit-1 35-A, Civil Lines Bareilly Bareilly Tan/Pan:Aaaci3591D (Appellant) (Respondent) Appellant By: None (Written Submission) Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

4 of 16 whether Section 43B can be read alongwith Section 36(1)(va) or both have independent, distinct and separate field of operation. In this back drop, we find it appropriate, first, to examine judgments of various High Courts which have been rendered after considering Supreme Court judgment in Commissioner of Income Tax Vs Alom Extrusions Ltd. (supra

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

In the result, the appeal of the assessee stands allowed

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

4 of 17 this regard, our attention was invited to the findings of the learned CIT(A). Placing reliance on the order of the ld. CIT(A), the ld. D.R. submitted that an amendment was brought in by the Finance Act, 2021, which is clarificatory or of curative nature, and has retrospective effect, and therefore, the addition sustained