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

disallowed the claim of deduction under section 80P and added the amount of Rs. 37,28,310/- to the total income of the assessee. Though the Assessing Officer has also made an addition of Rs. 5,56,855/- on account of a provision for bad and doubtful dates made by the N.E. Railway Employees Multi State Primary Co-operative Bank

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

disallowed the claim of deduction under section 80P and added the amount of Rs. 37,28,310/- to the total income of the assessee. Though the Assessing Officer has also made an addition of Rs. 5,56,855/- on account of a provision for bad and doubtful dates made by the N.E. Railway Employees Multi State Primary Co-operative Bank

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

disallowed the claim of deduction under section 80P and added the amount of Rs. 37,28,310/- to the total income of the assessee. Though the Assessing Officer has also made an addition of Rs. 5,56,855/- on account of a provision for bad and doubtful dates made by the N.E. Railway Employees Multi State Primary Co-operative Bank

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

9. It is also important to note that the ld. AM also concur this view but only observed that appeal before CIT (Appeals), Varanasi was not maintainable, hence that impugned order deserves to be set aside with liberty to the assessee to file fresh appeal before CIT (Appeals), Kolkata. I am of the view that if ld.CIT (Appeals), Varanasi does

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowed accordingly.” (2) From the said date- a. all properties, funds and dues which are vested in, or realizable by, the Authority shall vest in or be realizable by, the State Government; b. all nazul lands placed at the disposal of the Authority shall revert to the State Government; c. all liabilities which are enforceable against the Authority shall

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowed accordingly.” (2) From the said date- a. all properties, funds and dues which are vested in, or realizable by, the Authority shall vest in or be realizable by, the State Government; b. all nazul lands placed at the disposal of the Authority shall revert to the State Government; c. all liabilities which are enforceable against the Authority shall

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowed accordingly.” (2) From the said date- a. all properties, funds and dues which are vested in, or realizable by, the Authority shall vest in or be realizable by, the State Government; b. all nazul lands placed at the disposal of the Authority shall revert to the State Government; c. all liabilities which are enforceable against the Authority shall

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowed accordingly.” (2) From the said date- a. all properties, funds and dues which are vested in, or realizable by, the Authority shall vest in or be realizable by, the State Government; b. all nazul lands placed at the disposal of the Authority shall revert to the State Government; c. all liabilities which are enforceable against the Authority shall

CAREERNET TECHNOLOGIES (P) LTD.,,GORAKHPUR vs. ACIT, RANGE - 2, GORAKHPUR

In the result, the appeal filed by the assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:2014-15 Careernet Technologies The Assistant Commissioner Of Private Limited V. Income Tax, 200, Charanlalchowk Range-2 Durga Bari Road, Gorakhpur, U.P. Gorakhpur-273001, U.P. Pan: Aabcc7128H (Appellant) (Respondent)

vi. Tour and Travelling expenses Rs. 98,811/- 5 Assessment Year:2014-15 Careernet Technologies Private Limited During the course of appellate proceedings it was submitted that complete books of account were maintained which was subject to audit. Neither the Auditor nor the AO has pointed out any defect in the same. The disallowance made by the AO is purely

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

vi) The assessee bank is functioning at par with the commercial banks.” 5. The ld. CIT(A), after referring to the aforesaid decision of the Tribunal as well as the judgment of the Hon'ble Allahabad High Court, dated 15.3.2022, has deleted the disallowance made by the Assessing Officer under section 80P of the Act. 6. We find that

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

vi) The assessee bank is functioning at par with the commercial banks.” 5. The ld. CIT(A), after referring to the aforesaid decision of the Tribunal as well as the judgment of the Hon'ble Allahabad High Court, dated 15.3.2022, has deleted the disallowance made by the Assessing Officer under section 80P of the Act. 6. We find that

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

vi) The assessee bank is functioning at par with the commercial banks.” 5. The ld. CIT(A), after referring to the aforesaid decision of the Tribunal as well as the judgment of the Hon'ble Allahabad High Court, dated 15.3.2022, has deleted the disallowance made by the Assessing Officer under section 80P of the Act. 6. We find that

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

vi) The assessee bank is functioning at par with the commercial banks.” 5. The ld. CIT(A), after referring to the aforesaid decision of the Tribunal as well as the judgment of the Hon'ble Allahabad High Court, dated 15.3.2022, has deleted the disallowance made by the Assessing Officer under section 80P of the Act. 6. We find that

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

vi) The assessee bank is functioning at par with the commercial banks.” 5. The ld. CIT(A), after referring to the aforesaid decision of the Tribunal as well as the judgment of the Hon'ble Allahabad High Court, dated 15.3.2022, has deleted the disallowance made by the Assessing Officer under section 80P of the Act. 6. We find that

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

vi) The assessee bank is functioning at par with the commercial banks.” 5. The ld. CIT(A), after referring to the aforesaid decision of the Tribunal as well as the judgment of the Hon'ble Allahabad High Court, dated 15.3.2022, has deleted the disallowance made by the Assessing Officer under section 80P of the Act. 6. We find that

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

9. The next issue contested by the revenue relates to disallowance of Rs.26,92,287/- out of repairs and maintenance expenses. 9.1 During the course of assessment proceedings, the AO examined the Repairs and maintenance (R & M) expenses claimed by the assessee. He noticed that the R & M expenses claimed towards building was Rs.29,91,430/-. The assessee furnished details

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

9. The next issue contested by the revenue relates to disallowance of Rs.26,92,287/- out of repairs and maintenance expenses. 9.1 During the course of assessment proceedings, the AO examined the Repairs and maintenance (R & M) expenses claimed by the assessee. He noticed that the R & M expenses claimed towards building was Rs.29,91,430/-. The assessee furnished details

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

9. The next issue contested by the revenue relates to disallowance of Rs.26,92,287/- out of repairs and maintenance expenses. 9.1 During the course of assessment proceedings, the AO examined the Repairs and maintenance (R & M) expenses claimed by the assessee. He noticed that the R & M expenses claimed towards building was Rs.29,91,430/-. The assessee furnished details