U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

M/S. TIRUBALA INTERNATIONAL PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

164/- towards ESIC was paid after the due date and was disallowable in the light of the explanation to the provisions of section

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

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

section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

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

section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance made by the Assessing Officer u/s 14A of the Act should be confirmed. The learned Authorized Representative for the assessee submitted that the aforesaid explanation to section 14A of I.T. Act is prospective in nature; and in view thereof, it has no application to the present case. (D.2) Whether the aforesaid explanation to section

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

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

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

In the result all six appeals filed by the assessee are partly allowed

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

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

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

section 11.\nWe notice that even while the Assessing Officer was primarily focused on trying to\ndemonstrate that the activities of the assessee parishad were not charitable, he still\nfound time to go through the accounts to observe that the assessee had applied less\nthan 85% of its receipts during the year and was therefore required to file an\napplication