LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

section 80 IA deduction in issue reading as under: "6. Considering the submissions made by the appellant in connection with the delay in filing of appeal, the delay is condoned and the appeal is decided on the merits as follows. The appellant has filed an appeal on account of disallowance u/s 80 IA while processing

P & R ENGINEERING SERVICES PRIVATE LIMITED.,NEW DELHI vs. CIRCLE 19(1), DELHI, DCIT, NEW DELHI, INDIA

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] P & R Engineering Service Vs. Dcit Pvt. Ltd., 89, Lok Nayak Circle-19(1) Apartment, Rohini Courts, New Delhi S.O. Rohini Courts, North West Delhi, New Delhi- 110085. Pan-Aaccp0484E Appellant Respondent Appellant By Shri V.K. Agarwal, Ar & Shri Hrithik Lamba, Adv. Respondent By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 03.07.2025 Of Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10031831 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 11.02.2021 Passed U/S 143(3) R. W. Sections 143(3A) & 143(3B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Has Claimed Deduction U/S 80-Ia Of The Act Of Inr 5,62,48,491/- Which Was Disallowed By The Ao For The Sole Reason That The Return Of Income Was Filed Belatedly On 30.03.2019 Though The Same Has To Be Filed Upto 31.10.2018 In Terms Of The Due Date As Per Section 139(1) Of The Act. Ld. Cit(A) Confirmed The Said Disallowance & Dismissed The Appeal Of The Assessee.

801A 3 amounting to 25,62,48,491/-, solely on the ground that the return of income was not filed u/s 139(1) as required u/s 80AC of the IT Act, 1961. 4. That the Ld. CIT(A) has grossly erred on facts and in law in not considering the submission made before AO in respect of non- application

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

801A since AY 2009-10 and has been filing its ITR(s) well on time to claim the same. However, in the present appeal the assessee company filed its ITR for AY 2012-13 on 28.09.2012 through a tax practitioner but due to some technical error the acknowledgment of the return could not be generated. As a result the return

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

801A since AY 2009-10 and has been filing its ITR(s) well on time to claim the same. However, in the present appeal the assessee company filed its ITR for AY 2012-13 on 28.09.2012 through a tax practitioner but due to some technical error the acknowledgment of the return could not be generated. As a result the return

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

801A since AY 2009-10 and has been filing its ITR(s) well on time to claim the same. However, in the present appeal the assessee company filed its ITR for AY 2012-13 on 28.09.2012 through a tax practitioner but due to some technical error the acknowledgment of the return could not be generated. As a result the return

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

801A since AY 2009-10 and has been filing its ITR(s) well on time to claim the same. However, in the present appeal the assessee company filed its ITR for AY 2012-13 on 28.09.2012 through a tax practitioner but due to some technical error the acknowledgment of the return could not be generated. As a result the return

DY. COMMISSIONER OF INCOME TAX, CIRCLE, HISAR vs. SYNERGY WASTE MANAGEMENT PRIVATE LIMITED, HISAR

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

801A(4) of the Act. As per provisions of section 80IA(4) of the Act, the assessee should be in the business of either 'developing' or ‘operate and maintain' of 'infrastructure facility'. Careful 3 Synergy Waste Management Pvt. Ltd. reading of section 80IA(4) of the Act shows that word 'Developing' includes huge investment such as creating of infrastructure, roads

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(2), DELHI, DELHI vs. CRYSTAL CROP PROTECTION LIMITED, DELHI

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

delay is hereby condoned and appeal is admitted for adjudication. C.O. No.159/Del/2023 DCIT vs. Crystal Crop Protection Limited 12. Briefly stated the facts are that the assessee company is engaged in the business of income manufacturing of Pesticides, Insecticides. The return of income was filed on 30.11.2018 declaring total income at Rs.1,67,09,03,400/-. The case was selected

DCIT CIRCLE 4(2), NEW DELHI vs. CRYSTAL CROP PROTECTION LIMITED, DELHI

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

delay is hereby condoned and appeal is admitted for adjudication. C.O. No.159/Del/2023 DCIT vs. Crystal Crop Protection Limited 12. Briefly stated the facts are that the assessee company is engaged in the business of income manufacturing of Pesticides, Insecticides. The return of income was filed on 30.11.2018 declaring total income at Rs.1,67,09,03,400/-. The case was selected

DCIT, NEW DELHI vs. M/S. PRAVEEN INDUSTRIES PVT. LTD., DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

M/S PRAVEEN INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidence under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants