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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (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 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

disallowance of Rs.2,87,327/- is contrary to the law laid down. 5. The solitary issue involved in this appeal of the assessee is regarding the addition made by the Assessing Officer on account of Employees’ Contribution to PF, paid belatedly, but before the due date of filing of the return under section

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

disallowing Rs.1,37,407/- by invoking provisions of Section 40(a)(i) of the Income Tax Act, 1961. 5. That the authorities below have erred in law and on facts is not appreciating that provisions of Section 194C are not applicable to payments debited under the head cloth & Uniform in the profit and loss Account. 7. Grounds

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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 u/s 14A of the Act is attracted is also supported by orders of Hon'ble Supreme Court cases of South Indian Bank Limited vs. CIT [2021] 130 taxmann.com 178 / 283 Taxman 178 (SC) and CIT vs. UTI Bank Limited [2022] 142 taxmann.com 136 / 289 Taxman 238 (SC). The assessee’s contention is further supported by order

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

disallowances, which is not in accordance with law and which needs to be deleted. I.T.A. Nos.185,186,163,164,439/Lkw/2019 27 6. Learned D. R., on the other hand, vehemently supported the orders of the authorities below and submitted that the objects of the assessee may at first appear to be of general public utility, however, sale and purchase

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

disallowances, which is not in accordance with law and which needs to be deleted. I.T.A. Nos.185,186,163,164,439/Lkw/2019 27 6. Learned D. R., on the other hand, vehemently supported the orders of the authorities below and submitted that the objects of the assessee may at first appear to be of general public utility, however, sale and purchase

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

disallowances, which is not in accordance with law and which needs to be deleted. I.T.A. Nos.185,186,163,164,439/Lkw/2019 27 6. Learned D. R., on the other hand, vehemently supported the orders of the authorities below and submitted that the objects of the assessee may at first appear to be of general public utility, however, sale and purchase

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

disallowances, which is not in accordance with law and which needs to be deleted. I.T.A. Nos.185,186,163,164,439/Lkw/2019 27 6. Learned D. R., on the other hand, vehemently supported the orders of the authorities below and submitted that the objects of the assessee may at first appear to be of general public utility, however, sale and purchase

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

disallowances, which is not in accordance with law and which needs to be deleted. I.T.A. Nos.185,186,163,164,439/Lkw/2019 27 6. Learned D. R., on the other hand, vehemently supported the orders of the authorities below and submitted that the objects of the assessee may at first appear to be of general public utility, however, sale and purchase

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

disallowed by invoking provisions of section 40(a)(ia) of the act and\nadded to the total income of the assessee.\n3.8.6 In view of above stated facts, I am satisfied that the assessee has under reported its\nincome by misreporting. Hence penalty proceedings u/s 270A are initiated separately for\nunder reporting of income in consequences of misreporting.\n3.9\nVariation

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

In the result, all the appeals of the assessee are partly allowed

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

disallowance of expenses u/s 40(a)(ia) of Rs.45,71,338/-. 15. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in passing order which is contrary to the facts and law. 4. Learned counsel for the assessee, at the outset, submitted that all the grounds of appeal, except ground No. 3 in I.T.A. No.665

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

In the result, all the appeals of the assessee are partly allowed

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

disallowance of expenses u/s 40(a)(ia) of Rs.45,71,338/-. 15. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in passing order which is contrary to the facts and law. 4. Learned counsel for the assessee, at the outset, submitted that all the grounds of appeal, except ground No. 3 in I.T.A. No.665