MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

10% discount on the present value of the property allotted to the employees of the \ndevelopment authority. Since, it was his view that the employees of the development authority \nwere persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the \nactivities of the assessee could not be said to be charitable in nature, because

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

10% discount on the present value of the property allotted to the employees of the \ndevelopment authority. Since, it was his view that the employees of the development authority \nwere persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the \nactivities of the assessee could not be said to be charitable in nature, because

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

10% discount on the present value of the property allotted to the employees of the \ndevelopment authority. Since, it was his view that the employees of the development authority \nwere persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the \nactivities of the assessee could not be said to be charitable in nature, because

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

transfer to have been claimed as expense by Units.\"\n3. The facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad, which

M/S AYODHYA DEVELOPMENT AUTHORITY(FORMERLY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),AYODHYA vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

10% discount on the present value of the property allotted to the employees of the development authority. Since, it was his view that the employees of the development authority were persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the activities of the assessee could not be said to be charitable in nature, because

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY. CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

transferred to\nthe Provident Fund Commissioner on 29.11.2016 after registering the EPF with the\nProvident Fund Commissioner on 05.08.2015. Accordingly, it was prayed that\ndeduction may kindly be allowed. With regard to the denial of deduction on account\nof leave encashment actually paid, it was submitted that the action of the Ld. CIT(A)\nwas incorrect because the authorities below

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

transferred to\nthe Provident Fund Commissioner on 29.11.2016 after registering the EPF with the\nProvident Fund Commissioner on 05.08.2015. Accordingly, it was prayed that\ndeduction may kindly be allowed. With regard to the denial of deduction on account\nof leave encashment actually paid, it was submitted that the action of the Ld. CIT(A)\nwas incorrect because the authorities below

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

transfer to have been claimed as expense by Units.\"\n\n3.\nThe facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

transferred to the Provident Fund Commissioner on 29.11.2016 after registering the EPF with the Provident Fund Commissioner on 05.08.2015. Accordingly, it was prayed that deduction may kindly be allowed. With regard to the denial of deduction on account of leave encashment actually paid, it was submitted that the action of the Ld. CIT(A) was incorrect because the authorities below

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

transfer and registration of property in their names and since they also had to pay premium towards price appreciation of the property, betterment charges for value addition to the property, interest on differed or delayed payments, thus what was emerging was that the activity of the assessee was purely that of a commercial organization. Therefore, the ld. AO held that

ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S PRAG INDUSTRIES (INDIA) PVT. LTD., LUCKNOW

In the result, appeal of Revenue and Cross Objection of assessee, both are dismissed

Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra

10 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 11 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 12 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 13 (G.1) At the time of hearing before us, the learned CIT (D.R.) for Revenue placed reliance on the assessment order, and the learned A.R. for the assessee supported the order of the learned CIT(A). The learned CIT(D. R.) also supported the additions

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

transfer to have been claimed as expense by Units.\"\n\n3. The facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

transfer to have been claimed as expense by Units.\"\n\n3.\nThe facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

transfer to have been claimed as expense by Units.\"\n3.\nThe facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad, which

MR. PAWAN KUMAR SINGH,BAREILLY vs. INCOME TAX OFFICER, BAREILLY

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2009-10 Mr Pawan Kumar Singh V. Income Tax Officer Ward-2(1) 848, Tilak Colony, Subhash Nagar, Bareilly (Up). Bareilly. Pan:Ccrps4435G (Appellant) (Respondent) Appellant By: Shri Abhinav Mehrotra, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 22 04 2025 Date Of Pronouncement: 30 04 2025 O R D E R

35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that Act. Explanation 1.—For the purposes of this section, "Valuation Officer" shall have the same