BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n\n6. That the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n6. That the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n7. That

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n6.\nThat the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n7.\nThat

M/S U.P RAJKIYA NIRMAN NIGAM LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

disallow the expenses. 8. The ld. Counsel for the assessee also submitted that an identical issue, involved in the assessee’s own case in the appeals as mentioned below, has also been considered by the Lucknow Bench of the Tribunal and decided in favour of the assessee: (1) I.T.A. Nos. 317/LKW/2017 and 314/LKW/2017, for A. Y. 2010-11. (2) I.T.A

DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

disallow the expenses. 8. The ld. Counsel for the assessee also submitted that an identical issue, involved in the assessee’s own case in the appeals as mentioned below, has also been considered by the Lucknow Bench of the Tribunal and decided in favour of the assessee: (1) I.T.A. Nos. 317/LKW/2017 and 314/LKW/2017, for A. Y. 2010-11. (2) I.T.A

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

disallowances of expenses\nwhile invoking provision of section 40A(3) of the Act, where profit is\nestimated.\n\n4. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while\nsustaining deduction addition u/s 80G of the extent to the extent of Rs.1,50,000/- out of Rs.14,06,000/- allowed part relief to the\nextent of Rs.6

M/S R.K. ENGINEERS SALES LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, WARD - 3, LUCKNOW, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S R. K. Engineers Sales V. The Dcit Limited Ward 3 B-116, 1St Floor Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aabcr8335D (Appellant) (Respondent) Appellant By: Ms Shweta Mittal, 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

section 43B of Income-tax Act as retrospective despite of it being prospective in light of Memorandum of Finance Bill 2021 and order of jurisdictional ITAT in case of Insta Exhibitions Pvt. Ltd. v. Addl. CIT in ITA No 6941/Del/2017 for AY 2014-15 dated 03.08.2021 and ignored the settled law laid by Hon'ble Supreme Court in case

M/S BRIGHT 4 WHEEL SALES PRIVATE LIMITED ,LUCKNOW vs. DCIT, WARD -1, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S Bright 4 Wheel Sales V. The Dy. Cit Private Limited Ward 1 11/Cp-6, Vikas Nagar, Lucknow Ring Road, Lucknow Tan/Pan:Aaccb8810E (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, 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

section 43B of Income-tax Act as retrospective despite of it being prospective in light of Memorandum of Finance Bill 2021 and order of ITAT, Delhi in case of Insta Exhibitions Pvt. Ltd v. Addl. CIT in ITA No. 6941/Del/2017 for AY 2014-15 dated 03.08.2021 and ignored the settled law laid by Hon'ble Supreme Court in case

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

disallowance on account of alleged violation of section 13(3), the ld. AR submitted \nthat there was in fact no violation and she took us through the Government order to show that \nthe employees of the authority were only one of the many categories that had been afforded \nthese concessions. \n28. The ld. AR, then questioned the decision

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

disallowance on account of alleged violation of section 13(3), the ld. AR submitted \nthat there was in fact no violation and she took us through the Government order to show that \nthe employees of the authority were only one of the many categories that had been afforded \nthese concessions.\n28. The ld. AR, then questioned the decision

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

disallowance on account of alleged violation of section 13(3), the ld. AR submitted \nthat there was in fact no violation and she took us through the Government order to show that \nthe employees of the authority were only one of the many categories that had been afforded \nthese concessions. \n28. The ld. AR, then questioned the decision

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 263 of the Income Tax Act, in as much as the original assessment order dated 11-02-2016 is neither erroneous nor prejudicial to the interest of revenue. 3. That the Ld. PCIT was wrong in not passing an speaking order ignoring the submissions made by the assessee during proceeding u/s 263 rendering the order under appeal

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

disallowances of expenses on\nnon adherence of TDS provision under section 40A(3) of the Act, where profit is\nestimated.\n\n9. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.12,01,000/- computed addition of Rs.61,31,000/- \nagainst actual consideration of Rs.31

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. 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 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. 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