DCIT, RANGE-3, LUCKNOW vs. M/S SHREE PATESHWARI ELECTRICALS AND ASSOCIATED INDUSTRIES PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2017-18

48,878/- made u/s 68 r.w.s. 115BBE of the I.T. Act, 1961 with respect to amount of cash deposited in bank accounts during the demonetization period. 2. That the learned CIT(A)-2, Lucknow has erred in law and on facts in ignoring the fact that the assessee did not submit evidences even hotel room rent received from I.T.A. No.407/Lkw/2020

M/S. SAHARA CITY HOMES,BAREILLY vs. INCOME TAX OFFICER - 3(4), RANGE- 3, LUCKNOW

In the result, the appeals of the assessees are partly allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Sahara City Homes – Bareilly V. Ito-3(4) 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2472C (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Amritsar V. Ito-3(4) 2, Sahara India Centre Lucknow Tan/Pan:Abzfs4654E (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Kanpur(I) V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2468Q (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Guwahati V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2462E (Appellant) (Respondent)

68 and 69C of the Act have been incorrectly made, since the concerned transactions did not relate ITA No.24 to 39/LKW/2019 Page 16 of 46 to the year under consideration; that moreover, neither had the assessee failed to offer an explanation, nor did the source of the expenditure remain unproved; and that the transactions pertaining to the opening inventory

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri T. S. Kapoor

Section 68 of the Act. It is recorded that “There is no dispute that the shares of the two companies were purchased online, the payments have been made through banking channel, and the shares were dematerialized and the sales have been routed from de-mat account and the consideration has been received through banking channels.” The above noted factors

SMT. SABREEN,KANPUR vs. INCOME TAX OFFICER-3(4), KANPUR

In the result, the appeal of the assessee stands partly allowed and Stay Application is dismissed as infructuous

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

48(4) Kolkata in ITA No. 2378/Kol/2018 dated 07-08-2019 decided by the ITAT "SMC" Bench Kolkata relating to M/S Sulabh Engineering Services Ltd.(SESL). iii) Suman Kothari Vs. ITO Ward 36(2) Kolkata in ITA No. 2467/Kol/201 Tdated 10-05-2019 decided by ITAT "B" Bench Kolkata relating to M/S Sulabh Engineering Services Ltd.(SESL). iv) Vasudha Jain

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

48,01,279 in the income of the assessee, thereby denying it the exemption under Section 11 of the Act. (ii) That the exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly and cancellation of registration under section 12A of the Act is subjudice

ANANT KUMAR,BARABANKI vs. INCOME TAX OFFICER, BARABANKI

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)

48,410/-. The case was selected for scrutiny and an assessment was completed under section 143(3) of the Income Tax Act by making an addition of Rs. 73,54,173/- of which additions under section 68

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

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

48,01,279 in the income of the assessee, thereby denying it the\nexemption under Section 11 of the Act.\n(ii) That the exemption under section 11 of the Act has been disallowed despite the\nassessee having been engaged in the education activities, duly and cancellation of\nregistration under section 12A of the Act is subjudice

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

section 115BBE of the Act, Penalty proceedings u/s 271AAC(1) of the Act are being initiated separately as the income computed includes income u/s 69C of the Act. (Addition of Rs. 22,55,000/-) 21. That the appellant being aggrieved from the above additions went in appeal before the ld.CIT(A) who deleted the above addition made

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

section 115BBE of the Act, Penalty proceedings u/s 271AAC(1) of the Act are being initiated separately as the income computed includes income u/s 69C of the Act. (Addition of Rs. 22,55,000/-) 21. That the appellant being aggrieved from the above additions went in appeal before the ld.CIT(A) who deleted the above addition made

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

In the result, the appeal of the Revenue stands dismissed

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

48-55 & 60-97 of the Paper book) • Copy of Bank statement (Pg 56-59 of the Paper book) • Copy of Company Master Data and director details at MCA (Pg 28-29 of the Paper book) • Copy of Assessment Order for assessment year 2011-12 of the lender company (Pg 38-43 of the Paper book) • Copy of Scrutiny notice

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S NARAIN INSTITUTE OF MANAGEMENT STUDIES PVT. LTD., KANPUR

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

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

section 68. Therefore, he submitted that the decision taken by the ld. CIT(A) was on two fundamental misconceptions of facts. The ld. Sr. DR also drew attention to ground no.1 of the appeal and explained that all that the Assessing Officer was trying to say in the course of the assessment proceedings was that, as balance-sheets have

ACIT, RANGE-I, LUCKNOW vs. SHRI YOGESH MULWANI, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 The Asstt. Cit V. Shri Yogesh Mulwani Range 1 36, Cantonment Road Lucknow Lucknow Tan/Pan:Ahnpm4669B (Appellant) (Respondent) Appellant By: Shri Harish Gidwani, D.R. Respondent By: Shri K.R. Rastogi, C.A. Date Of Hearing: 19 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

48,16,892.63 Page 3 of 8 4 M/s Stylrite Optical 56,202 1,23,746 - Industries 5 M/s SSD Optics 3,15,196 1,55,326 6 M/s Optics Trade 1,39,353 12,88,041 29,17,939 TOTAL(Rs) 74,32,088 17,76,771 1,46,53,689.03 4.5 From the perusal of the assessment order

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

68 and application of section 115BBE, as above, the tax is once charged as per the normal provisions of the Act and again u/s 115BBE. Thus, the same income is taxed twice which is not permissible under law. 3.3.1 Even if hypothetically it is assumed that the donations to the corpus were received against payment of cash

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

68 and application of section 115BBE, as above, the tax is once charged as per the normal provisions of the Act and again u/s 115BBE. Thus, the same income is taxed twice which is not permissible under law. 3.3.1 Even if hypothetically it is assumed that the donations to the corpus were received against payment of cash

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S BHAGWAT SARAN EDUCATIONAL TRUST, BIJNOR

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

68 and which the learned CIT(A) has wrongly allowed. 2.3 Arguing ground No. 4 Learned D. R. submitted that assessee had debited an amount of Rs.62,61,703/- under the head help to poor students and Assessing Officer had observed that most of the entries were journal entries and in the case of cash payment the evidence could

ZAIN ALAM,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page 97 Page 72 Page 115 Page 99 purchase bill of shares were converted into shares of Twenty First Century (India) Ltd. Copy of bank Canara Bank & State Bank of State Bank of Standard State Bank of account

NAUSHEEN FARAH,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page 97 Page 72 Page 115 Page 99 purchase bill of shares were converted into shares of Twenty First Century (India) Ltd. Copy of bank Canara Bank & State Bank of State Bank of Standard State Bank of account

MARGHOOB ALAM,KANPUR vs. DCUT, CC-II, KANPUR, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page 97 Page 72 Page 115 Page 99 purchase bill of shares were converted into shares of Twenty First Century (India) Ltd. Copy of bank Canara Bank & State Bank of State Bank of Standard State Bank of account