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

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The former forms part of the employers' income, and the later retains its character as an income (albeit deemed), by virtue of Section 2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied

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.

disallowances. In terms of this scheme, Section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, Section 40A(2) opens with a non- obstante clause and spells out what expenses and payments are not deductible

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

iv. Land and buildings cannot be used in contravention of plans- Section 16 of UPUPDA. v. Not a single penny can be used for purpose other than its objects - Section 20 UPDA. vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power

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

iv. Land and buildings cannot be used in contravention of plans- Section 16 of UPUPDA. v. Not a single penny can be used for purpose other than its objects - Section 20 UPDA. vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power

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

iv. Land and buildings cannot be used in contravention of plans- Section 16 of UPUPDA. v. Not a single penny can be used for purpose other than its objects - Section 20 UPDA. vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power

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

iv. Land and buildings cannot be used in contravention of plans- Section 16 of UPUPDA. v. Not a single penny can be used for purpose other than its objects - Section 20 UPDA. vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power

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

iv. Land and buildings cannot be used in contravention of plans- Section 16 of UPUPDA. v. Not a single penny can be used for purpose other than its objects - Section 20 UPDA. vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State Government has power

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

iv) is not at all applicable and the disallowance confirmed by the Ld. Commissioner of Income-tax (Appeals) is wholly illegal. 19. BECAUSE the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing the exemption u/s 11, Page 7 of 86 (UP AWAS EVAM VIKAS PARISHAD) 12 and 13 read with first Proviso

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

iv) is not at all applicable and the disallowance confirmed by the Ld. Commissioner of Income-tax (Appeals) is wholly illegal. 19. BECAUSE the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing the exemption u/s 11, Page 7 of 86 (UP AWAS EVAM VIKAS PARISHAD) 12 and 13 read with first Proviso

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

iv) is not at all applicable and the disallowance confirmed by the Ld. Commissioner of Income-tax (Appeals) is wholly illegal. 19. BECAUSE the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing the exemption u/s 11, Page 7 of 86 (UP AWAS EVAM VIKAS PARISHAD) 12 and 13 read with first Proviso

RAMESHWAR RAI,BAREILLY vs. INCOME TAX OFFICER -2, BAREILLY

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2018-19 Rameshwar Rai V. The Ito-2 5, Civil Lines Bareilly Opp. Rohila Motel Bareilly Tan/Pan:Afypr0788R (Appellant) (Respondent) Appellant By: Written Submission By The Assessee. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 5.8.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. That The Id. Cit (Appeals) (Nfac) Has Grossly Erred On Facts & Law In Confirming The Addition Of Rs.3,37,008/- Made By The A.O. On A/C Of Employee'S Contribution Of Esi & P.F. Being Late Payment While It Has Been Deposited Before The Due Date Of Filing The Return, After Ignoring The Facts & Law As Laid Down By Hon'Ble Allahabad High Court Which Is A Jurisdictional High Court. 2. While Confirming The Addition The Id. Cit (A) Has Grossly Erred In Applying The Case Laws Of Various High Courts When The Law Laid Down By Jurisdictional High Court Was Already Available & Hon'Ble Supreme Court Had Already Dismissed Slp Filed By Deptt. Against The Order Of Rajasthan High Court. 3. The Addition Further Suffers From An Illegality Wherein The A.O. Has Erred In Making The Adjustments In Returned

iv) while there was no such disallowance indicated in the audit report. 4. That charge of interest u/s 234 B and 234 C is excessive and illegal due to the above mentioned wrong addition which has not been adjudicated by Id CIT (A). 2. The brief facts of the case are that the assessee filed his return of income

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

disallowed and added back to the surplus of income\nover expenditure of the year. On facts and in law, action of the AO is found to be\ntenable and hence does not warrant any interference thereon. Appellant's Grounds\non this issue are dismissed.\n6. 23. On the issue of addition of a sum of Rs.334,64,76,831/- being