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 on account of gratuity in the body of the assessment order, the ld. AO continued to perpetuate the demand created on this account in the proceedings under section 143(1)(a). 7. Aggrieved by this order under section 143(3), the assessee filed an application under section 154 for correction of the mistakes apparent from record which were cited

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

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

143(2)/142(1) of the Act by the Assessing Officer concerned.\"\nHence, jurisdiction was wrongly assumed by AO, therefore, assessment is\nliable to be quashed.\nThat since the present case is of the search case and also selected for\nscrutiny as per search case, AO has not followed the extended time limit provided\nfor search case as provided

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

143(1)(a) (ii) of the "Act". 9 BECAUSE, without prejudice to the aforesaid grounds, even in the case of dis-allowance of claim of exemption u/s 11 of the "Act", the expenses incurred by the assessee for earning the gross receipts were liable to be deducted from the gross receipts, and only the surplus

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

143(1)(a) (ii) of the "Act". 9 BECAUSE, without prejudice to the aforesaid grounds, even in the case of dis-allowance of claim of exemption u/s 11 of the "Act", the expenses incurred by the assessee for earning the gross receipts were liable to be deducted from the gross receipts, and only the surplus

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

143(1)(a) (ii) of the "Act". 9 BECAUSE, without prejudice to the aforesaid grounds, even in the case of dis-allowance of claim of exemption u/s 11 of the "Act", the expenses incurred by the assessee for earning the gross receipts were liable to be deducted from the gross receipts, and only the surplus

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. 1

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

143(3) disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question up for consideration

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:

143(3) disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question up for consideration

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

143(3) disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question

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

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

143(3) disallowing Rs. 12,51,737/ under Section I.T.A. No.126/Lkw/2021 Assessment year:2019-20 7 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came

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

143(3) disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question up for consideration

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

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

Bench: Shri T.S. Kapoor

143(3) disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question

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

In the result, the appeal of the assessee stands allowed

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

143(3) disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO NEW

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

Bench: Shri T. S. Kapoor

143(3) disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO-NEW

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

Bench: Shri T. S. Kapoor

143(3) disallowing Rs. 12,51,737/ under Section 36(1)(va) and also disallowing Rs. 1,04,621/ under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question

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

In the result, the appeal of the assessee stands allowed

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

143(3) disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,621/- under Section 14A read with Rule 8D. In appeal, CIT (A) reversed findings of Assessing Officer but on appeal preferred by Revenue, Tribunal restored Assessing Officer’s order and that is how matter came to Karnataka High Court. The question up for consideration