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

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, 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

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

METAL CANS AND CLOSURES PVT. LTD.,KANPUR vs. ACIT-5, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2014-15 Metal Cans & Closures Pvt. Asstt. Commissioner Of V. Ltd. Income Tax-5 Plot No.23, Panki Indus. Area, Vaibhav Bhawan, Site-1, Panki,Kanpur-208022. 15/295-A, Civil Lines, Kanpur-208001. Pan:Aaicm2233Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 Date Of Pronouncement: 29 11 2024 O R D E R

disallowance in the terms of proviso to Section 201(1) of the Act. The grounds raised by the assessee are allowed

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

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

201(SC).\nLd AR also pointed out that prior to the amendment to section 11(2) wef 1.04.2016,\nthere was no time limit of the nature referred to by Ld Special Counsel. With regard\nto the submissions of the ld. Special Counsel that the purpose for the accumulation\nhad not been specified and were general, the ld. AR submitted that

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

201(1)\nrefer second proviso to section 40a(ia) as reproduced hereinfore.\nkindly\n16. That a perusal of submissions at para 13 to 15 would show that on\nfacts too no disallowance

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

201(SC).\nLd AR also pointed out that prior to the amendment to section 11(2) wef 1.04.2016,\nthere was no time limit of the nature referred to by Ld Special Counsel. With regard\nto the submissions of the ld. Special Counsel that the purpose for the accumulation\nhad not been specified and were general, the ld. AR submitted that

ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S PRAG INDUSTRIES (INDIA) PVT. LTD., LUCKNOW

In the result, appeal of Revenue and Cross Objection of assessee, both are dismissed

Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra

Section 40A(2) ignoring the fact that the AO has made the addition in absence of any reason provided by the assessee for the excess payment. 6. The CIT (A) has erred in law and on facts in deleting the addition of Rs.3,90,698/- made on account of disallowance of bad debt written off without appreciating the fact that

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

section 11, did not consider the findings of the AO with\nrespect to section 11(2), section 13(1)(d) and section 13(3). He has pointed out that\nonce the ld. CIT(A) had held that the income of the assessee should be computed in\nthe manner specified in section 11, taking into account information given in the\naudit

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

201(SC).\nLd AR also pointed out that prior to the amendment to section 11(2) wef 1.04.2016,\nthere was no time limit of the nature referred to by Ld Special Counsel. With regard\nto the submissions of the ld. Special Counsel that the purpose for the accumulation\nhad not been specified and were general, the ld. AR submitted that

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

201(SC).\nLd AR also pointed out that prior to the amendment to section 11(2) wef 1.04.2016,\nthere was no time limit of the nature referred to by Ld Special Counsel. With regard\nto the submissions of the ld. Special Counsel that the purpose for the accumulation\nhad not been specified and were general, the ld. AR submitted that

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

201(SC). Ld AR also pointed out that prior to the amendment to section 11(2) wef 1.04.2016, there was no time limit of the nature referred to by Ld Special Counsel. With regard to the submissions of the ld. Special Counsel that the purpose for the accumulation had not been specified and were general, the ld. AR submitted that

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

disallowance out of other expenses. The assessee filed appeal in the office of the Ld. CIT(A). However, the appeal filed by the assessee in the office of the Ld. CIT(A) was beyond time limit prescribed u/s 249(2) of the Act. Vide aforesaid impugned appellate order dated 20/04/2023, the Ld. CIT(A) dismissed the assessee’s appeal

ARIF INDUSTRIES PVT.LTD.,LUCKNOW vs. CIT(A), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

disallowed deduction u/s 80-IB. Accordingly, these grounds of appeal are dismissed.” 6. The assessee placed reliance on the decision of the Co- ordinate Bench of this Tribunal in the case of Sanjay Kukreja vs ACIT in ITA. No.652/Del/2023 for A.Y. 2019-20 vide order dated 30.01.2024, the Tribunal has elaborately discussed the identical issue and held as under

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