M/S NAIYER ASSOCIATES,SITAPUR vs. INOCME TAX OFFICER-3(2), LUCKNOW

Bench: Shri T.S. Kapoor

disallowance of interest and salaries paid to partners because the same was not allowed by the AO also and therefore, there was no requirement to issue notice u/s 251(2) of the Act by Ld. CIT(A). Therefore, Ground No.1 (a) of the assessee is without any merit. 6. Regarding the merit of the allowability of deduction in respect

M/S NAIYER ASSOCIATES,SITAPUR vs. INOCME TAX OFFICER-3(2), LUCKNOW

Bench: Shri T.S. Kapoor

disallowance of interest and salaries paid to partners because the same was not allowed by the AO also and therefore, there was no requirement to issue notice u/s 251(2) of the Act by Ld. CIT(A). Therefore, Ground No.1 (a) of the assessee is without any merit. 6. Regarding the merit of the allowability of deduction in respect

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

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

disallowed as per the provisions of under section 80P(d). The assessee responded by submitting that the interest has been generated on, “Nidhis” and it was payable on maturity. The society had no independent right on the interest. The society only had rights on the interest generated on its savings bank account and the same was in the nature

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

disallowed the exemption u/s 11 and did not examine this aspect and learned CIT(A) also, while upholding the denial of exemption u/s 11, did not examine this aspect which is a very essential ingredient for allowing exemption u/s 11 of the Act. Therefore, it was prayed that if the issue of exemption is decided in favour of the assessee

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

disallowed the exemption u/s 11 and did not examine this aspect and learned CIT(A) also, while upholding the denial of exemption u/s 11, did not examine this aspect which is a very essential ingredient for allowing exemption u/s 11 of the Act. Therefore, it was prayed that if the issue of exemption is decided in favour of the assessee

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

disallowed the exemption u/s 11 and did not examine this aspect and learned CIT(A) also, while upholding the denial of exemption u/s 11, did not examine this aspect which is a very essential ingredient for allowing exemption u/s 11 of the Act. Therefore, it was prayed that if the issue of exemption is decided in favour of the assessee

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI, DELHI

In the result appeals in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.743 & 746/Lkw/2024 & Ita No. 30/Lkw/2024 A.Y. 2017-18 U.P. Government Employees Vs. Assessing Officer, Nfac Welfare, Lucknow Pan:Aaatu0957A (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Manu Chaurasia, Cit (Dr) Date Of Hearing: 15.04.2025 Date Of Pronouncement: 30.04.2025 O R D E R Per Bench.: These Three Appeals Have Been Filed By The Assessee Against The Orders Passed By The Ld. Cit(A), Nfac On 23.10.2024, 28.10.2024 & 2.01.2024 In The Appeals Preferred Against The Assessment Order Under Section 143(3), The Penalty Order Under Section 271Aac(1) & The Penalty Order Under Section 270A. The Grounds Of Appeal In These Three Appeals Are As Under:-

section 115BBE. iv. The ld. AO noted from the audit report that sundry creditors amounting to Rs. 37,21,75,184/-, including opening credit balances of suppliers that were continuing for past many years and no transactions had occurred in the ledger of such suppliers during the year under audit. Since, the assessee was not able to provide the details

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from