M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

disallowance of interest on unsecured loan. 6. BECAUSE on the facts and in the circumstances of the case, the Id."CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 270A of the Act. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 8. BECAUSE each ground taken

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

disallowance of interest on unsecured loan. 6. BECAUSE on the facts and in the circumstances of the case, the Id."CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 270A of the Act. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 8. BECAUSE each ground taken

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

MOHD. AYAZ,LUCKNOW vs. DCIT, RANGE-4, LUCKNOW

In the result, the appeal of the assessee is allowed

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

B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 Mohd. Ayaz, vs. The DCIT, 262/81/2 Katara Azam Beg, Range-4, Lucknow Billochpura, Lucknow-226004 PAN:AIRPA6185H (Appellant) (Respondent) Assessee by: Sh. Rakesh Garg, Advocate Revenue by: Sh. Vachaspati, CIT DR Date of hearing: 21.05.2025 Date of pronouncement

SHAILENDRA KUMAR SINGH ,HARDOI vs. ITO-3(2),HARDOI-1, HARDOI

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrait(Ss) A. Nos. 795 To 798/Lkw/2024 Assessment Year: 2021-22 Shailendra Kumar Singh Ito-3(2) V. Subhan Khera Sandila, Hardoi- Hardoi-1 241305. Uttar Pradesh-241305. Pan:Cvqps4275L (Appellant) (Respondent) Appellants By: Shri Naeem Khan, Ca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

b) An addition of Rs 70,20,000/- was made concerning the purchase of property. Actual Facts: The aforementioned property was acquired on October 17, 2020, for a total purchase price of Rs 65,00,000.00. The associated stamp duty amounted to Rs 4,55,000.00, along with various court charges and additional fees in accordance with the regulations

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

249 & 251/LKW/2024 Page 5 of 13 1. Such land is situate in any area referred to in item (a) or item (b) of subclause (iii) of clause (14) of section 2 2. Such land during the period of two years s immediately preceding the sale ‘of transfer was being used for agricultural purposes by such Hindu ‘undivided family or individual

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

249 & 251/LKW/2024 Page 5 of 13 1. Such land is situate in any area referred to in item (a) or item (b) of subclause (iii) of clause (14) of section 2 2. Such land during the period of two years s immediately preceding the sale ‘of transfer was being used for agricultural purposes by such Hindu ‘undivided family or individual

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)

B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2013-14 Charak Health Care & Rural vs. The CPC, Bangalore /DCIT/ACIT Development Society 54, Shastri (Central Circle)-2, Income Tax Nagar, Lucknow-226001 Office, Lucknow PAN: AAEFC9409P (Appellant) (Respondent) Assessee by: Sh. Suyash Agarwal, Adv Revenue by: Sh. Vachaspati Tripathi, CIT DR Date

GURU KRIPA ASSOCIATES,BAREILLY vs. PR. CIT, , BAREILLY

In the result, the appeal of the assessee stands dismissed

249:(2021)437ITR285(Del) HIGH COURT OF\nDELHI has held that :-\n\n\"The fact that the AO has not given reasons in the\nassessment order is not indicative, always, of whether\nor not he has applied his mind. Therefore, scrutiny of\nthe record, is necessary and while scrutinising the\nrecord the Court hasto keep in mind the difference\nbetween

NARENDRA SACHIN ENTERPRISES,LUCKNOW vs. ITO NFAC, LUCKNOW

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallow cash payments, without appreciating the applicability of statutory exceptions under Rule 6DD and without examining the genuine and bona fide nature of the transactions.” I.T.A. No.665/Lkw/2024 Assessment Year:2017-18 3 (B) The facts of the case, in brief, are that the assessee is doing business of retail sale of country made liquor through licensed shop. The assessee filed

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

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.744/LKW/2024 Assessment Year: 2018-19 UP Government Employees Assessing Officer/NFAC v. Welfare Uttar Pradesh-226001. 742, Jawahar Bhawan, Ashok Marg, Hazratganj, Lucknow- 226001, Uttar Pradesh-226001. PAN:AAATU0957A (Appellant) (Respondent) Appellant by: None Respondent by: Shri Manu Chaurasia, CIT(DR) Date of hearing

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

B, the assessee is required to file Form 10CCB before the specified date referred to in section 44AB. Specified date in section 44AB is defined as under: - “specified date”, in relation to the accounts of the assessee of the previous year relevant to an assessment year, means [date one month prior to] the due date for furnishing the return

SATYAWADI HARISHCHANDRA SWASTHYA PARIKSHAN SAMITI,LUCKNOW vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri Anadee Nath Misshra

B) In this case the assessee was issued intimation dated 04/03/2020 u/s 143(1) of the Income Tax Act, 1961 (“the Act” for short). The aforesaid intimation was issued by Income Tax Department, without considering I.T.A. No.15/Lkw/2025 Assessment Year:2018-19 2 Form-10B filed by the assessee electronically on 23/09/2018. The assessee’s appeal against the aforesaid intimation

SOCIETY FOR EDUCATION AND WELFARE AWARENESS,KANPUR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

Appeal of the assessee is partly allowed for statistical purposes

Bench: Shrisudhanshu Srivastava & Shri Anadee Nath Misshra

B) In this case, assessee’s returned income was processed under Section 143(1) of the Act whereby adjustment was made, making addition to the returned income. The assessee’s appeal was dismissed by the learned CIT(A) vide impugned appellate order dated 24.06.2024 whereby the assessee’s appeal was not admitted on limitation ground. The assessee’s appeal

PIPALART MEDIA SERVICES LLP,DELHI vs. ITO-2(1), LUCKNOW-NEW, LUCKNOW NEW

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoor

249 (Kolkata I.T.A.T.) I.T.A. No.43/Lkw/2021 Assessment year:2018-19 3 Our specific attention was invited to the order of Hon'ble Allahabad High Court in the case of CIT vs. S. B. Foundry 185 ITR 555 (All). 3. Learned D. R., on the other hand placed reliance on the orders of the authorities below. 4. I have heard the rival

THAKUR ROSHAN SINGH,BAREILLY vs. ITO (EXEMPTION) WARD, BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 Thakur Roshan Singh, Smirti Sansthan, Vs. Income Tax Officer Vill Chathiya Faizu, Shahpur, Baniyan (Exemption), Ward, Bareilly Faridpur, Bareilly Pan: Aabat8692F (Appellant) (Respondent) Assessee By: Ms. Gurneet Kaur, Adv Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 24.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Dated 4.07.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 16.04.2021. The Grounds Of Appeal Are As Under: - “1. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law In Confirming The Disallowance Made By Assessing Officer Rs. 60,20,000/- As Building Expenditure For Charitable Purposes, Arbitrarily Rejecting The Explanation Furnished By The Assessee. 2. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law That Such College Is Being Constructed & Run In The Remote Village Where In Due To Various Exigencies & Not Availability Of The Banking Facilities, Payments Are Made In Cash. 3. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law That The Payments Of Construction Had Made Not Being Rejected By The Ld. Ao. However, Due To Ongoing Work It Is A General Practice To Obtain Bills/Settlement Receipts Only On Finalization Of The Work, The Ld. Ao Has Arbitrarily Rejected The Same.

B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2018-19 Thakur Roshan Singh, Smirti Sansthan, vs. Income Tax Officer Vill Chathiya Faizu, Shahpur, Baniyan (Exemption), Ward, Bareilly Faridpur, Bareilly PAN: AABAT8692F (Appellant) (Respondent) Assessee by: Ms. Gurneet Kaur, Adv Revenue by: Sh. R.R.N. Shukla, Addl CIT DR Date of hearing: 04.11.2025 Date