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

In the result, in ITA. No

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

disallowance has been made under section 143(3) or under section 143(1). Therefore, in view of the aforesaid, we hold

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 of deduction claimed u/s 10AA, 801A, 801AB, 801в, 80IC, 80ID or section 80IE, if the return of income is furnished beyond the due date specified under sub-section(1) of section 139". On a bare perusal of clause (v) it can be seen that section 80P is not mentioned at that time. The said clause (v) of section 143

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

143(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely – (a) the total income or loss shall be computed after making the following adjustments, namely: - (i)..... (ii)..... (iii).... (iv).... Page 8 of 9 (v) disallowance

M/S BEEAAR AUTOWHEELS INDIA PVT. LTD.,LUCKNOW vs. ITO WARD 1(3), LUCKNOW-NEW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2020-21 M/S Beeaar Autowheels India V. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. Pan:Aadcb8897L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Deepak Yadav, Dr Date Of Hearing: 05 06 2025 Date Of Pronouncement: 19 08 2025 O R D E R

disallowance has been made under section 143(3) or under section 143(1). Therefore, in view of the aforesaid, we hold

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY, FAIZABAD

In the result, appeal in ITA No

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

section 147 r.w.s. 143(3) of the Income Tax Act, 1961 on 27.12.2016. The assessee has filed a Cross Objection in support of the order of the ld. CIT(A) and questioning the order of the ld. AO in making disallowance

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

disallowed.\nPrincipal Commissioner of Income-tax V. Delhi International Airport (P.) Ltd\n[2022] 143 taxmann.com 209 (SC) Section 14A of the Income

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

section 143(1) providing for disallowance of deduction under section 80P due to late filing of return having been introduced

MEDICAL EDUCATIONAL & CULTURE DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed by the CPC, Bangalore. 4.2 In assessment year 2019-20, the assessee filed the return of income on 06.09.2019 declaring Nil income after claiming the entire receipts as exempt under section 11 of the Act. The CPC, Bangalore, vide intimation dated 04.06.2020 ITA Nos.651, 652 & 653/LKW/2024 Page 3 of 15 under section 143

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed by the CPC, Bangalore. 4.2 In assessment year 2019-20, the assessee filed the return of income on 06.09.2019 declaring Nil income after claiming the entire receipts as exempt under section 11 of the Act. The CPC, Bangalore, vide intimation dated 04.06.2020 ITA Nos.651, 652 & 653/LKW/2024 Page 3 of 15 under section 143

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed by the CPC, Bangalore. 4.2 In assessment year 2019-20, the assessee filed the return of income on 06.09.2019 declaring Nil income after claiming the entire receipts as exempt under section 11 of the Act. The CPC, Bangalore, vide intimation dated 04.06.2020 ITA Nos.651, 652 & 653/LKW/2024 Page 3 of 15 under section 143

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

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. That

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

disallowed.\nPrincipal Commissioner of Income-tax V. Delhi International Airport (P.) Ltd\n[2022] 143 taxmann.com 209 (SC) Section 14A of the Income

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

section 80AC of I. T. Act , upheld the disallowance of deduction as incorrect claim by way of adjustment u/s 143

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

In the result, appeals vide I

disallowed.\n\nPrincipal Commissioner of Income-tax V. Delhi International Airport (P.)\nLtd [2022] 143 taxmann.com 209 (SC) Section 14A of the Income

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:

Section 143(3) disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section

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 under section 80IB. This matter was not related to assessment to be framed under section 153C. It related to an assessment to be framed under section 143

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 under section 80IB. This matter was not related to assessment to be framed under section 153C. It related to an assessment to be framed under section 143

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

disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) That the above exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. Page 18 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 4.1 Section

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

disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) That the above exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. Page 18 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 4.1 Section