MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

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

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT, (CENTRAL)-2, LUCKNOW

TDS @ 30% of expenses of Rs.\n3074000/- where profit is estimated.\n\n3. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while\nsustaining the addition of Rs.9,65,000/- being disallowances of expenses\nwhile invoking provision of section 40A(3) of the Act, where profit is\nestimated.\n\n4. Because the Ld. CIT(A) Lucknow

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

56,447/- was computed as per\nprescribed mode of Rule 8D of Income Tax Rules in absence of any expenses\nagainst the exempted income. The Assessing Officer has on the basis of wrong\nassumptionstreated interest liability related to CC limit as expenses relatingto\ninvestment in SPVs.\n2. That arbitrarily disallowance under section 14A read with Rule 8D was made\nsolely

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

2 to Section 263 of the Act which came\ninto effect from 01/06/2015 onwards. However, the same is used by him\nonly in the revision order passed u/s.263 of the Act. This goes to prove\nthat the assessee was never given an opportunity to address the\napplicability of provisions of Explanation 2 to Section 263 of the Act\nduring

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

56,447/- was computed as per\nprescribed mode of Rule 8D of Income Tax Rules in absence of any expenses\nagainst the exempted income. The Assessing Officer has on the basis of wrong\n\nassumptionstreated interest liability related to CC limit as expenses relatingto\ninvestment in SPVs.\n\n2. That arbitrarily disallowance under section 14A read with Rule

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

56 pm, 26/11/2025] .: 6(5)(i) The provisions of section 10(268) of the Act allow exemption to an assesse corporation established by a Central, State or Provincial Act established or formed for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or backward classes or of any two or all of them. The appellant

SUPERHOUSE LIMITED,KANPUR vs. CIT, INTERNATIONAL TAXATION-3, DELHI, DELHI

In the result, both appeals of the assessee are allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

2 to section 9 of the Act and no income had accrued to the overseas agent from any property in India, nor had any income accrued from any asset in India or for the transfer of any capital asset situated in India, the income could not be said to accrue and arise in India because the overseas agent was paid

SAHKARI GANNA VIKAS SAMITI LTD VIKRAMJOT BASTI,VIKRAMJOT vs. INOCME TAX OFFICER BASTI -NEW, INCOME TAX OFFICE BASTI

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Sahkari Ganna Vikas V. The Income Tax Officer Samiti Ltd. Basti Vikramjot, Basti (U.P) Tan/Pan:Aabas4611B (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.12.2024, Passed By The Addl/Jcit(A)-3, Bengaluru For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Co- Operative Society Registered Under The Co-Operative Societies Act, 1912. The Main Activity Of The Assessee Was Marketing Of Sugar Cane Grown By The Cane Growers, Who Were Members Of The Assessee-Society. The Assessee Filed Its Return Of Income For The Year Under Consideration On 21.03.2018, Declaring A Total Income Of Rs.1,73,170/-. During The Year Under Consideration, The Assessee-Society Had Received Commission From Sugar Mills On Supply Of Sugar Cane Of Rs.70,16,032/-, Which Was Claimed As Exempt In Terms Of Section 80P(2)(A)(Ii) Of The Income Tax Act

2)(a)(iii) of income tax act, 1961. Its total income comes to nil and hence the return for the year total income at nil claiming TDS made under section 194H as commission on receiving has been filed. 8. That the authority below erred on facts and in law in not allowing deduction u/s 80P on interest received on investment

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

TDS was made u/s.194H of the Act. Less: 1/3 for expenses by estimate Rs.11,85,859/- Rs.23,71,717/- Interest income as per ITR Rs.2,86,061/- Total Taxable income (rounded off) Rs.26,57,780/- ITA No.295/LKW/2023 Page 7 of 28 3.1 The AO completed the assessment under section 143(3) of the Act, assessing the total income at Rs.26

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

TDS was made u/s.194H of the Act. Less: 1/3 for expenses by estimate Rs.11,85,859/- Rs.23,71,717/- Interest income as per ITR Rs.2,86,061/- Total Taxable income (rounded off) Rs.26,57,780/- ITA No.295/LKW/2023 Page 7 of 28 3.1 The AO completed the assessment under section 143(3) of the Act, assessing the total income at Rs.26

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

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

56 of the Act. Thereafter, he proceeded to examine whether interest income earned by the assessee’s society was eligible for deduction under section 80P(2)(a)(i) of the Act or not. He pointed out that in the instant case, the assessee society had invested its funds that were not immediately required for business purposes and therefore the interest