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.\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

A P S ACADEMY,LUCKNOW vs. INCOME TAX OFFICER-IV(1), LUCKNOW

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

Bench: Shri A.D Jain & Shri T.S. Kapoorassessment Year 2008-09 M/S A.P.S. Academy, The Income Tax Officer, 239, Leela Building, Vs. Ward –Iv(I), Senani Vihar, Lucknow Raibareilly Road, Lucknow Pan – Aaata 7665H (Appellant) (Respondent)

disallowance of software development expenses u/s. 40(a)(ia) of the Act, whereas the matter in the 154 proceedings related to depreciation on software development. The provisions of Section 154(1A

GOLDEN COMTRADE PRIVATE LIMITED,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR, KANPUR

In the result, appeal filed by the assessee is partly allowed

Bench: Shri A.D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Golden Comtrade Private Limited, Vs. Acit-5, 58/43, Birhana Road, Kanpur Kanpur-208001 Pan: Aaccg 1622R (Appellant) (Respondent)

disallowance under section 1A(2) of the Act cannot be worked out unless and until it is established that certain

M/S. DISTRICT COOPERATIVE BANK LIMITED,SHAHJAHANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 M/S District Cooperative Bank Deputy Commissioner Of Limited, Near Civil Court Road, Vs. Income Tax, Circle-I, Bareilly Shahjahanpur, U.P. Pan:Aaaad8759N (Appellant) (Respondent) Assessee By: Sh. B.P. Yadav, Adv Revenue By: Sh. Amit Singh Chauhan, Jcit Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R

disallow us the benefit of section 197A by sustaining the addition made by ld. AO on the basis of non-delivering the same to the prescribed authority under section 197A(2). 3. That the assesse relied on the similar case law in ITA No.1854/Bang/2016 The Karur Vysya Bank Limited, ... vs Acit- Tds Circle, Hubli on 9 August, 2017 paid

STATE BANK OF INDIA,SMECC, ZONAL OFFICE,KANPUR vs. ACIT9TDS), KANPUR

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

section 201 and 201(1A) of the IT Act 1961. (8) That the grounds of appeal as pleaded before the learned CIT(Appeal) are relied upon the appeal before the Hon’ble Member, ITAT. (9) That the Learned Additional CI T (A) has erred in law in rejecting the appeal arbitrarily and in utter disregard of submission made before

STATE BANK OF INDIA, ZONAL OFFICE,KANPUR vs. DY. CIT (TDS), KANPUR

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

section 201 and 201(1A) of the IT Act 1961. (8) That the grounds of appeal as pleaded before the learned CIT(Appeal) are relied upon the appeal before the Hon’ble Member, ITAT. (9) That the Learned Additional CI T (A) has erred in law in rejecting the appeal arbitrarily and in utter disregard of submission made before

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 11(1A). The accounts had been audited and the audit report in Form 10B had been obtained from the auditor on 25.07.2013. Till A.Y. 2012-13, furnishing of 2 Charak Health Care & Rural Development Society A.Y. 2013-14 audit report was manual and only from 2013-14, it became online. Since, it was a maiden year of filing

SMT. NIRMALA NIGAM,KANPUR vs. INCOME TAX OFFICER-3(5), KANPUR

In the result, the appeal is allowed

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

disallowance of deduction of Rs. 1,00,000/-claimed under section 80C of the "Act" during the course of assessment proceedings, and such a claim being duly supported by documentary evidence, the same deserves to be allowed. 16. BECAUSE the order appealed against is contrary to the facts, law and principles of natural justice. 2. The following are the reasons

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

SRI SURESH KHATRI,KANPUR vs. INCOME TAX OFFICER- 3(4), KANPUR

In the result, appeal of the assessee stands allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

1A) of the Act and has wrongly treated the assessee to be in default, the addition upheld be deleted. I.T.A. No.781/Lkw/2017 Assessment Year:2013-14 2 3. Because the CIT(A) has failed to appreciate that the provisions of section 40(a)(ia) are to be read alongwith Chapter XVIIB of the Act, as referred to therein, wherein a person

M/S. ADICON BUILDERS & PROMOTERS PRIVATE LIMITED,KANPUR vs. INCOME TAX OFFICER, WARD - 6(1), KANPUR

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

Bench: Shri T. S. Kapoorassessment Year:2012-13

disallowing the said amount as per the provisions of section 40(a)(ia) of the Act,. Similar submissions were made before learned CIT(A) who also upheld the addition. 5. Learned A. R., before us, argued that the tax was not at all deductible as the assessee had not claimed the expenditure in the profit & loss I.T.A. No.538/Lkw/2018 Assessment Year

U.P CIVIL SECRETARIAT PRIMARY COOPERATIVE BANK LIMITED,LUCKNOW vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

1A) of the I. T. Act. 10. Because the order appealed against is contrary to facts, law and principles of natural justice.” I.T.A. No.123/Lkw/2016 Because the learned 1st appellate authority erred in holding that “1.1 adequate opportunity was given by the assessing officer to the appellant for passing the order u/s 143(3) of the IT Act, 1961. 1.2 Because

U.P CIVIL SECRETARIAT PRIMARY CO-OPERATIVE BANK,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

1A) of the I. T. Act. 10. Because the order appealed against is contrary to facts, law and principles of natural justice.” I.T.A. No.123/Lkw/2016 Because the learned 1st appellate authority erred in holding that “1.1 adequate opportunity was given by the assessing officer to the appellant for passing the order u/s 143(3) of the IT Act, 1961. 1.2 Because

U.P CIVIL SECRETARIAT PRIMARY COOPERATIVE BANK LIMITED,LUCKNOW vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

1A) of the I. T. Act. 10. Because the order appealed against is contrary to facts, law and principles of natural justice.” I.T.A. No.123/Lkw/2016 Because the learned 1st appellate authority erred in holding that “1.1 adequate opportunity was given by the assessing officer to the appellant for passing the order u/s 143(3) of the IT Act, 1961. 1.2 Because

ALOK KUMAR RUNGTA,LUCKNOW vs. NFAC, DELHI

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

Bench: Shri Kul Bharatassessment Year: 2014-15 Alok Kumar Rungta V. National Faceless Appeal B-40 Flat No.34 Manoram Centre Apartment Aliganj, Lucknow- Delhi. 226024. Pan:Ajqpr0755G (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agarwal, Advocate Shri Akshay Agarwal, Advocate Respondent By: Shri R. R. N. Shukla, Addl Cit(Dr) Date Of Hearing: 28 10 2025 Date Of Pronouncement: 08 01 2026 O R D E R

1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance