SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

section 2(22)(e) are not applicable to the facts of the case,\nthe addition made be deleted.\nGround no. 4 relates to addition of Rs.13 26 600/- u/s 41 1 of the Income\nTax Act, 1961\nThe AO while dealing with the issue has held as under:\n5. Further, from Schedule “A” of balance sheet relating to sundry creditors

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

disallowance of the nature made by the AO. Accordingly, the addition of Rs. 6,95,21,880/- made by the AO is deleted giving relief to the appellant. 8(1) Ground of appeal number 5 is as under- 5. That the addition of an amount of Rs 3,28,24,607/- on account of Centage is wrong on the following

INCOME TAX OFFICER, LUCKNOW vs. RAJEEV KUMAR KAPOOR, LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

254 ITR 799, wherein the Hon’ble Supreme Court had held that interest on arrears of tax was compensatory in nature and not penal. Hence, the ld. AR submitted that no disallowance was called for under Explanation 1 to sub section

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

section 263, in as\nmuch as, an appeal against the impugned assessment order passed\nu/s 143(3) was pending before the CIT(A) at the time of initiation of\nproceedings u/s 263, the order passed by PCIT be quashed.\nThe above ground of appeal is purely a legal ground and goes to the root of the\nmatter. The facts

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

disallowing the claim. ITA No.66/LKW/2017 & C.O. No.19/lkw/2017 Page 11 of 27 In this regard it is reiterated that objections of Assessing officer were only on assumption, without interpretation of law and against facts of the case. Further reliance is also placed on recent judgment of Hon'ble ITAT (All) Lucknow bench in the case of Vijay infrastructure Ltd where

VIMLESH KUMAR,RAEBARELI vs. ITO, RAEBARELI

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

Bench: Shri Sudhanshu Srivatava & Shri Anadee Nath Misshraassessment Year: 2017-18 Vimlesh Kumar Income Tax Officer V. Village & Post Thulendi, Income Tax Building, Jail Bachhrawan, Raebareli- Road, Raebareli-229001. 229301. Pan:Blbpk4834R (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18 11 2024 Date Of Pronouncement: 19 11 2024 O R D E R

disallowance of u/s 40(a)(ia) of the Act, 1961. 4. Because the learned officer National Faceless Assessment centre Delhi erred both on facts and in law by making an addition of Rs.66,25,550/- on account of addition of u/s 40A(3) of the Act, 1961. Page 2 of 5 5. Because the learned officer National Faceless Assessment centre

HIND CHARITABLE TRUST,LUCKNOW vs. PCIT(CENTRAL), LUCKNOW

The appeal of the assessee stands allowed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

254 of the Act on 31.03.2023 for A.Y.s 2008-09 to 2014-15. For the sake of convenience and completeness, we refer to the subsequent assessment order for A.Y. 2008-09 wherein, after examining the digital evidence and the specific reconciliations regarding IPD receipts and building funds, the AO accepted the Assessee's explanations and deleted the additions relating

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Section 148 of the Act. The Assessing\nOfficer (AO) also issued statutory notices, requiring the assessee\nto furnish requisite details. After considering the replies\nfurnished by the assessee and the material produced before him,\nthe AO disallowed the claim of depreciation of Rs.5,61,657/-\nclaimed by the assessee and completed the assessment under\nSections 143(3)/147

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we don't see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income Tax Act.” Page 22 of 86 (UP AWAS EVAM

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we don't see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income Tax Act.” Page 22 of 86 (UP AWAS EVAM

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we don't see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income Tax Act.” Page 22 of 86 (UP AWAS EVAM

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

254 ITR 216 (SC), the disallowances\nmade by the AO cannot be sustained. All the addition made by the AO are\nhereby deleted.\nThis ground is allowed.”\n13. The Revenue has not rebutted the finding that the\ndisallowance was made purely on ad hoc basis, whereas the\naccounts of the assessee are duly audited. The Assessing Officer\nhas not drawn

BHARTIYA JAN SEWA ASHRAM,JAUNPUR vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed

section 68 of the Act);\n(3) grants in question had been received for 'specified purpose' which was in\nconformity with the objects of the “appellant society\" and the same being fully\nverifiable from utilization, reports, surplus and other related information as had\nduly been placed on record during the course of assessment/appellate proceedings\nand on a due consideration

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of donations Page 52 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 paid to various outside trusts. Hence we do not find any infirmity in the order passed by the Ld. CIT(A) in this regard. Accordingly, the Ground Nos. 1 to 5 raised by the revenue for all the assessment years are hereby dismissed. DCIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of donations Page 52 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 paid to various outside trusts. Hence we do not find any infirmity in the order passed by the Ld. CIT(A) in this regard. Accordingly, the Ground Nos. 1 to 5 raised by the revenue for all the assessment years are hereby dismissed. DCIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. M/S. SUSHRUT INSTITUTE OF PLASTIC SURGERY PRIVATE LIMITED, LUCKNOW

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

disallowed and added to the total income of the assessee. The AO completed the assessment under section 143(3) of the Act, assessing the total income of the assessee at Rs.16,99,00,480/-. 2.4 The AO also invoked the provisions of section 115BBE of the Act and initiated penalty proceedings under section 271AAC(1) of the Act. ITA No.30/LKW/2023

INCOME-TAX OFFICER - 2(2), BAREILLY, BAREILLY vs. SAHAKARI GANNA VIKAS SAMITI LIMITED FARIDPUR, BAREILLY

The Appeal of the Department stands dismissed

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Income Tax Officer – 2(2) V. Sahakari Ganna Vikas Samiti Bareilly Limited Faridpur, Bareilly Tan/Pan:Aaeas2700G (Appellant) (Respondent) Appellant By: Shri Sanjeev Krishna Sharma, D.R. Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 21 11 2024 Date Of Pronouncement: 26 11 2024 O R D E R

disallowing the deduction claimed by the assessee under section 80P of the Income Tax Act, 1961 (hereinafter called “the Act’) against the Nil income returned by the assessee. He further submitted that the NFAC, vide impugned order, held that the entire deduction ITA No.334/LKW/2024 Page 2 of 3 claimed by the assessee was eligible. The Ld. A.R. further submitted 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