ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

68,95,000/- received as corpus donation. He also brought the surplus of Rs.18,18,45,925/-to tax, which had been claimed as exempt under section 11(1

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

68", "234A", "234B", "234C", "13(3)", "80G", "148", "153A", "245D(1)", "292B", "154", "11(1)(b)", "11(3A)", "13(1)(c)", "13(2)(h)" ], "issues": "Whether technical flaws in the assessment order invalidate it; whether corpus donations and accumulation were valid; whether donations to related trusts violated Section

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, both the appeals of the assessee stand allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

1. Because the CIT (A) has erred on facts and in law in upholding the disallowance of Rs.15,9,983/-(for Assessment Year 2018-19) and Rs.32,68,040/- (for Assessment Year 2019-20) being employees contribution to ESIC and EPF under section

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, SPECIAL RANGE, KANPUR, KANPUR

In the result, both the appeals of the assessee stand allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

1. Because the CIT (A) has erred on facts and in law in upholding the disallowance of Rs.15,9,983/-(for Assessment Year 2018-19) and Rs.32,68,040/- (for Assessment Year 2019-20) being employees contribution to ESIC and EPF under section

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Income Tax Act, 1961. 6. That the assessment completed by learned assessing officer is arbitrary, prejudicial and unlawful. 7. That the learned assessing officer has erred in not providing proper and adequate opportunity to the appellant.” I.T.A. No.42/Lkw/2022 “1. That the notice issued and assessment completed under section

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Income Tax Act, 1961. 6. That the assessment completed by learned assessing officer is arbitrary, prejudicial and unlawful. 7. That the learned assessing officer has erred in not providing proper and adequate opportunity to the appellant.” I.T.A. No.42/Lkw/2022 “1. That the notice issued and assessment completed under section

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Income Tax Act, 1961. 6. That the assessment completed by learned assessing officer is arbitrary, prejudicial and unlawful. 7. That the learned assessing officer has erred in not providing proper and adequate opportunity to the appellant.” I.T.A. No.42/Lkw/2022 “1. That the notice issued and assessment completed under section

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

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

1)(3)\nITA No 382/Ahd/2022\n\n9. 2. In light of the above findings, we conclude that the addition of\nRs.1,92,29,000/- as unexplained cash credit under Section 68

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

section 143(1)(a)(ii) (an incorrect claim, if such incorrect claim is apparent from any information in the return). 7.3 We note that in the case of Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT 2016] 68

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

1. The Commissioner of Income Tax (Appeals) has erred in law and on facts in passing the order which is illegal improper and against the principles of natural justice. 2. The Commissioner of Income Tax (Appeals) has erred in law and on facts in passing the order without giving adequate opportunity of being heard. 3. The Commissioner of Income

ACIT, RANGE-1, LUCKNOW vs. MOTOR FAB SALES PVT. LTD., LUCKNOW

In the result, Departmental appeal bearing

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

1) Where the total income of an assessee, - (a) includes any income referred to in section 68, section

M/S. MOTOR FAB SALES PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT-4, LUCKNOW

In the result, Departmental appeal bearing

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

1) Where the total income of an assessee, - (a) includes any income referred to in section 68, section

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

1) of the I.T. Act 1961. Be it so, the assessee submits as under:- Page 16 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Section 68

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

1) of the I.T. Act 1961. Be it so, the assessee submits as under:- Page 16 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Section 68

ACIT, RANGE-1, LUCKNOW vs. MAA RAKTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD., LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 68. Addition in such circumstances shall result in double taxation of income meaning thereby the same income is taxed twice first, by way of part of sales and secondly by way of unexplained or bogus sales. This is not permissible by law. The Delhi high court in the case of JW Wires has held as under: 1

M/S. MAA RAKLTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT, RANGE-4, LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 68. Addition in such circumstances shall result in double taxation of income meaning thereby the same income is taxed twice first, by way of part of sales and secondly by way of unexplained or bogus sales. This is not permissible by law. The Delhi high court in the case of JW Wires has held as under: 1

M/S. AXIS MOTORS PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-6, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoor

68-69, Saket Nagar, Kanpur. Kanpur. PAN:AAHCA 0208 J (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Smt. Alka Singh, D.R. Date of hearing 29/07/2019 Date of pronouncement 31/07/2019 O R D E R This appeal has been filed by the assessee against the order of learned CIT(A)-II, Kanpur dated 07/03/2019 pertaining

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

section 144(2) of the Act,\nAssessing Officer is duty bound to record his/her dissatisfaction on correctness\nof claim of assessee before invoking the provision of section 144. As it is\nevident from language of section 144 as well as of rule 8D, recording of the\ndissatisfaction of Assessing officer as regard to correctness of claim

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

section 14A read with Rule 8D was made\nsolely on the basis of investment by Assessee Company in SPVs without\nverifying objects of investment and understanding of relevant provision of law.\nIt is also submitted that section 14A carries heading 'Expenditure\nincurred in relation to income not includible in total income'\n\nAs per Section