How knows what you do? Anyway, not checking is any check box is checked or not.
Who known what is
? It item's
is Boolean, the check looks… well, strange, because you don't need to compare any Boolean with true, as it is already Boolean, you should write
If dgAllow.Item(1, iCnt).Value Then
And, it this is, by a coincidence, a check box, this is the real way to test if it is checked:
Happy New Year!