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), 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

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

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 37(1) are satisfied, it is not proper on the part of AO to probe as to whether the expenditure was legitimate or necessary. « CIT v. Tirrihannah Co. Ltd. [(1992) 195 ITR 393 (Cal.)] Tea samples and complimentary tea distributed to th4e shareholders, I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 5 directors and friends at the annual general meeting

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

U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R

disallowances out of expenses. It therefore, implies that the learned Tribunal had set aside the assessment order dated 9.6.2006 and therefore, the limitation for passing fresh assessment order will be governed by the provisions under section 153(2A) of the Act which in this case subsisted upto 31.3.2010. b. To give effect to the order passed by this learned tribunal

NETPLAST PVT.LTD.,KANPUR vs. ACIT CIRCLE 2(3)(1), KANPUR

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

Section 14A(2). Hence, we decline to\ninterfere with the order of the Id. CIT (A) and the disallowance is directed to be deleted.\"\nIn view of the above facts and circumstances of the case, it is prayed that the disallowance\nmade by the Assessing Officer may kindly be deleted.\"\n6.3 DECISION:\n6. 3. 1. Disallowance u/s 14A made

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

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

1 to 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

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

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

1. Identity, genuineness of the transactions and creditworthiness of these compares in aspect of said unsecured loans. 2. Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

1. Identity, genuineness of the transactions and creditworthiness of these compares in aspect of said unsecured loans. 2. Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company

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

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

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

254/-\n18,39,650/-\nAddition on account of depreciation\n5,61,657/-\nTotal income (rounded off)\n24,01,310/-\n2.2 Aggrieved, the assessee preferred an appeal before the\nLd. First Appellate Authority challenging the initiation of reassessment\nproceedings as well as challenging the\nadditions/disallowances on merits. However, the appeal before\nthe Ld. First Appellate Authority came to be dismissed.\n2.3

BADRI PRASAD VISHWA NATH JEWELS,LUCKNOW vs. ACIT-2, LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowing purchases amounting to Rs.2,54,52,515/- by applying the provisions of section 40A(3) of Income-tax Act. 5. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in passing assessment order which is contrary to the facts and law.” Additional Grounds of Appeal “1. That the notice

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

In the result, the appeal of the assessee is allowed

1) the Id.“CIT(A)” has erred in law and on facts, in concurring with the Assessing\nOfficer, on the issues connected with\n(i) registration under section 12A and “appellants” claim for being\nassessed under section 11 of the Act;\n(ii) disallowance of various grants for sums aggregating to\nRs.97,11,058/ as had been given by IMPACT

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

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed the claim of depreciation of Rs.5,61,657/- claimed by the assessee and completed the assessment under sections 143(3)/147 of the Act, computing the income of the assessee as under: Gross Income 85,97,534/- Less 15% 12,89,630/- Balance 73,07,904/- Less: Application of income i) Revenue expenses 50,14,780/- ii) Capital expenses

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

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed the claim of depreciation of Rs.5,61,657/- claimed by the assessee and completed the assessment under sections 143(3)/147 of the Act, computing the income of the assessee as under: Gross Income 85,97,534/- Less 15% 12,89,630/- Balance 73,07,904/- Less: Application of income i) Revenue expenses 50,14,780/- ii) Capital expenses