M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

iv) of sub- section (1) deals with deductions on account of contribution towards a recognized provident fund or an approved superannuation fund made by the assessee as an employer, subject to certain limits and also subject to certain conditions as the CBDT may think fit to specify. Clause (v) of sub- section (1) of section 36 enables the assessee

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

iv) of sub- section (1) deals with deductions on account of contribution towards a recognized provident fund or an approved superannuation fund made by the assessee as an employer, subject to certain limits and also subject to certain conditions as the CBDT may think fit to specify. Clause (v) of sub- section (1) of section 36 enables the assessee

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

iv) of sub- section (1) deals with deductions on account of contribution towards a recognized provident fund or an approved superannuation fund made by the assessee as an employer, subject to certain limits and also subject to certain conditions as the CBDT may think fit to specify. Clause (v) of sub- section (1) of section 36 enables the assessee

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

iv) of sub- section (1) deals with deductions on account of contribution towards a recognized provident fund or an approved superannuation fund made by the assessee as an employer, subject to certain limits and also subject to certain conditions as the CBDT may think fit to specify. Clause (v) of sub- section (1) of section 36 enables the assessee

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

iv) of sub-section (1) deals with deductions on account of contribution towards a recognized provident fund or an approved superannuation fund made by the assessee as an employer, subject to certain limits and also subject to certain conditions as the CBDT may think fit to specify. Clause (v) of sub- section (1) of section 36 enables the assessee

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

iv) of sub-section (1) deals with deductions on account of contribution towards a recognized provident fund or an approved superannuation fund made by the assessee as an employer, subject to certain limits and also subject to certain conditions as the CBDT may think fit to specify. Clause (v) of sub- section (1) of section 36 enables the assessee

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

17- 18 when this application, so far as it relates to subsequent year/s, is within prescribed time and also as per law. 8. That the application filed on 27.10.18 filed for grant of exemption u/s 10(23C)(vi), so far as it relates to subsequent year/s, deserves to allowed when all the conditions for grant of exemption

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

17. The aforesaid appeals have been filed by the assessee against order dated 22/03/2019 for A.Y.2014-15 and 07/08/2019 for A.Y.2015-16. As admitted by both the parties, the facts and issues involved in the aforesaid case for both the years are exactly pari-materia to the case of Anju Jhunjhunwala, wherein similar finding has been given by the ld. PCIT

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

17. The aforesaid appeals have been filed by the assessee against order dated 22/03/2019 for A.Y.2014-15 and 07/08/2019 for A.Y.2015-16. As admitted by both the parties, the facts and issues involved in the aforesaid case for both the years are exactly pari-materia to the case of Anju Jhunjhunwala, wherein similar finding has been given by the ld. PCIT

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

17. The aforesaid appeals have been filed by the assessee against order dated 22/03/2019 for A.Y.2014-15 and 07/08/2019 for A.Y.2015-16. As admitted by both the parties, the facts and issues involved in the aforesaid case for both the years are exactly pari-materia to the case of Anju Jhunjhunwala, wherein similar finding has been given by the ld. PCIT

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

17. The aforesaid appeals have been filed by the assessee against order dated 22/03/2019 for A.Y.2014-15 and 07/08/2019 for A.Y.2015-16. As admitted by both the parties, the facts and issues involved in the aforesaid case for both the years are exactly pari-materia to the case of Anju Jhunjhunwala, wherein similar finding has been given by the ld. PCIT

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

17. The aforesaid appeals have been filed by the assessee against order dated 22/03/2019 for A.Y.2014-15 and 07/08/2019 for A.Y.2015-16. As admitted by both the parties, the facts and issues involved in the aforesaid case for both the years are exactly pari-materia to the case of Anju Jhunjhunwala, wherein similar finding has been given by the ld. PCIT