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9 results for “disallowance”+ Section 80P(2)(iv)clear

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Key Topics

Section 80P29Section 143(1)(a)10Section 143(1)10Section 139(1)10Section 80A9Deduction9Section 1428Disallowance8Section 271(1)(c)7Section 80P(2)(a)

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

disallowance of expenses of Rs.3508236/- by dismissing the appeal. ITA No.295/LKW/2023 Page 4 of 28 3. Because on the whole facts, circumstances of the case and materials on record, the Id. CIT(A) has erred in denying allowability of deduction under section 80P(2)(a)/ 80P(2)(a) (iii) of the Income tax act 1961, in respect of the assessed

5
Addition to Income5
Natural Justice4

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

disallowance of expenses of Rs.3508236/- by dismissing the appeal. ITA No.295/LKW/2023 Page 4 of 28 3. Because on the whole facts, circumstances of the case and materials on record, the Id. CIT(A) has erred in denying allowability of deduction under section 80P(2)(a)/ 80P(2)(a) (iii) of the Income tax act 1961, in respect of the assessed

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

80P(2)(a) by making adjustment u/s 143(1)(a)(ii)- Incorrect claim for reasons being return was not filed within due date. That the disallowance has been made merely because the return was filed beyond the due date specified u/s 139(1). The due date of filing ITR was 31.10.2019 but the ITR was filed on 01.11.2019 after

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

In the result, the appeal of the assessee is dismissed

ITA 260/LKW/2023[2003-14]Status: DisposedITAT Lucknow19 Dec 2025AY 2003-14

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

For Appellant: Shri D. D. Chopra, AdvocateFor Respondent: Shri Neeraj Kumar, CIT(DR)
Section 142Section 142(2)(a)Section 153(2)(a)Section 271Section 80PSection 80P(2)

disallowance of deduction u/s 80P of the Act has failed to appreciate that Appellant has been enjoying the benefit of section 80P(2) and the said deduction is not dependent on the quantification of claim made as any addition made to the income specified u/s 80P(2), the corresponding deduction automatically increases too and therefore, such additions create Tax Neutral

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

ITA 351/LKW/2024[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

80P(2)(a) by making adjustment u/s 143(1)(a)(ii)- Incorrect claim for reasons being return was not filed within due date. That the disallowance has been made merely because the return was filed beyond the due date specified u/s 139(1). The due date of filing ITR was 31.10.2019 but the ITR was filed on 01.11.2019 after

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

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

ITA 348/LKW/2024[2019-20]Status: DisposedITAT Lucknow02 Jan 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 139(1)Section 143(1)Section 143(1)(a)Section 253(3)Section 80ASection 80P

iv) to section 143(1)(a) of the Act would show that it ‘provides for disallowance of expenditure indicated in the audit report, but not taken into account in computing the total income in the return. 4.3 On perusal of the above section it is seen that section an incorrect claim ‘can be disallowed as per the provisions of section

CO-OP-CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. ITO RANGE-3(4), LAKHIMPUR KHERI-1

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

ITA 185/LKW/2024[2019-20]Status: DisposedITAT Lucknow24 Oct 2024AY 2019-20

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Manu Chaurasia, CIT(DR)
Section 119Section 119(2)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

iv) to section 143(1)(a) of the Act would show that it ‘provides for disallowance of expenditure indicated in the audit report, but not taken into account in computing the total income in the return. 4.3 On perusal of the above section it is seen that section an incorrect claim ‘can be disallowed as per the provisions of section

CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED MAHOLI AYYUBI CHAMBER, RANIGANJ, LAKHIMPUR KHERI-262001,LAKHIMPUR KHERI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, SITAPUR-NEW, SITAPUR

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

ITA 164/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Sept 2024AY 2014-15

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

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT
Section 250Section 271(1)Section 271(1)(c)Section 274Section 80P

disallowance of claim does not lead to levy of penalty u/s 271(1)(c) of I. T. Act. (4) The penalty imposed is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient opportunity to have its say on the reasons relied upon by the Ld. A.Ο.” 2. The facts of the case

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

ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15

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)

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)
Section 143(3)Section 194Section 80Section 80I

disallowing claim of deduction under section 80IB of the Act. The ld. CIT(A), vide his impugned order, dated 10.11.2016, allowed the claim of the assessee for deduction under section 80IA of the Act, relying on various judicial precedents. 12. The Hon'ble Kerala High Court in the case of Chirakkal Services Co-operative Bank