N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

147 of the Income Tax Act. The Assessing Officer was of the view that after insertion of sub section 4 to section 80P, a Co-operative Bank other than a primary Agricultural Credit Societies or primary Cooperative Agricultural and Rural Development Bank is not eligible for exemption under section 80P of the Act. Accordingly, the Assessing Officer issued a show

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

147 of the Income Tax Act. The Assessing Officer was of the view that after insertion of sub section 4 to section 80P, a Co-operative Bank other than a primary Agricultural Credit Societies or primary Cooperative Agricultural and Rural Development Bank is not eligible for exemption under section 80P of the Act. Accordingly, the Assessing Officer issued a show

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

147 of the Income Tax Act. The Assessing Officer was of the view that after insertion of sub section 4 to section 80P, a Co-operative Bank other than a primary Agricultural Credit Societies or primary Cooperative Agricultural and Rural Development Bank is not eligible for exemption under section 80P of the Act. Accordingly, the Assessing Officer issued a show

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)

disallowance made by the Assessing Officer on account of late payment of employees’ contribution towards PF & ESI under section 36(1)(va) of the Act. 3. We have heard the learned AR as well as learned DR and considered the relevant material on record. The learned AR has submitted that this issue is covered by the decisions of this Tribunal

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)

disallowance made by the Assessing Officer on account of late payment of employees’ contribution towards PF & ESI under section 36(1)(va) of the Act. 3. We have heard the learned AR as well as learned DR and considered the relevant material on record. The learned AR has submitted that this issue is covered by the decisions of this Tribunal

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)

147 and 148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax-payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

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)

147 and 148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax-payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

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)

147 and 148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax-payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

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)

147 and 148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax-payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

AMARESH PANDEY,SONEBHADRA vs. INCOME TAX OFFICER, WARD 3 (5), SONEBHADRA

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

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Amaresh Pandey, V. Income Tax Officer, Ghuash Road, Ward 20, Range-Sonebhadra Robertsganj, Sonebhadra-231216 Pan-Ajfpp6965K (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

section 147 was not supplied to the assessee nor the proper procedure under the act was followed hence the entire action is bad in law. 4. That in the any view of the matter the addition of Rs. 11,80,000/- out of cash deposit in bank account by alleging unexplained cash deposit as made by the assessing officer

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

147 of the Income-tax Act, 1961 (hereinafter called “the Act”). We have heard both the parties in Open Court through physical hearing mode. 2. The grounds of appeal raised by Revenue in memo of appeal filed with Income Tax Appellate Tribunal, Varanasi (hereinafter called “the tribunal”), reads as under: “1. On the facts and circumstances of the case

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

147 r.w.s. 143(3) is null and void because it suffers from jurisdictional material and it has been made without jurisdiction and authority of law. There is no record of satisfaction and sanction for issue of notice u/s 148. 2. The appellate order dated 19.11.2019 is against the natural justice because appeal has been disposed of without giving proper opportunity