M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

exemption\nu/s.10 of the Act, 1961.\n8. Because the CIT(A) has wrongly upheld the disallowance\nof depreciation amounting to Rs.5

NAVUDAI SHIKSHAN AND JAN KALYAN SEWA SAMITI,KANPUR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Navudai Shikshan & Jan Kalyan Sewa Vs. The Commissioner Of Income Samiti, 117/K/30, Sarvodaya Nagar, Tax (Exemption), Lucknow Kanpur-208005 Pan: Aagfn4916N (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.08.2025 Date Of Pronouncement: 17.10.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Under Section 263 Of The Income Tax Act Dated 30.03.2021 Setting Aside The Orders Of The Ld. Assessing Officer Passed Under Section 143(3) Of The Income Tax Act For The A.Y. 2016-17 On 15.12.2018. The Grounds Of Appeal Are As Under:- “01. Because The Order Passed By Cit(E) U/S 263 Of The Act Dt. 30.03.2021 Is Without Jurisdiction, Bad In Law & Be Quashed. 02. Because The Order Passed By Ao, Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue The Action Of The Cit(E) Set-Asiding The Said Order Is Without Jurisdiction, Contrary To The Provisions Of Law, Be Quashed. 03. Because The Order Passed By The Ao Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue, The Cit(E) Has Erred In Law In Setting Aside The Same, The Order Passed By Cit(E) Be Quashed & That As Passed By The Ao Be Restored. 04. Because The Cit(E) Has Failed To Appreciate That The Initial Assessment Was A Deep Scrutiny Assessment Framed U/S 143(3) Wherein Voluminous Queries Were Raised Which Were Complied With & Thoroughly Examined/ Verified By The Ao, The Necessary Enquiring Having Being Done, It Is Neither A Case Of No Inquiring Or Lack Of Enquiring, As Such The Cit(E) Has Erred In Setting Aside The Assessment Order, The Order Passed By Cit(E) Be Quashed.

Exemption) issued a show cause notice to the assessee to explain how; a. depreciation of Rs. 5,22,987/- could

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

depreciation claimed of Rs.31,53,656/- as per the provisions of section 11(6). The \nissues of rental income and violation of section 13(3) were also raised in the assessment for the \n assessment year 2017-18. \n15. Aggrieved by the rejection of its claim for exemption

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

depreciation claimed of Rs.31,53,656/- as per the provisions of section 11(6). The \nissues of rental income and violation of section 13(3) were also raised in the assessment for the \n assessment year 2017-18.\n15. Aggrieved by the rejection of its claim for exemption

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

depreciation claimed of Rs.31,53,656/- as per the provisions of section 11(6). The \nissues of rental income and violation of section 13(3) were also raised in the assessment for the \n assessment year 2017-18. \n15. Aggrieved by the rejection of its claim for exemption

M/S AYODHYA DEVELOPMENT AUTHORITY(FORMERLY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),AYODHYA vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

depreciation claimed of Rs. 31,53,656/- as per the provisions of section 11(6). The issues of rental income and violation of section 13(3) were also raised in the assessment for the assessment year 2017-18. 15. Aggrieved by the rejection of its claim for exemption

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

exempt u/s 11(1) of the Act  purchase cost of Fixed Assets, during the year under consideration, aggregating to Rs 14,96,91,583 less depreciation

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

exempt u/s 11(1) of the Act\n•\npurchase cost of Fixed Assets, during the year under consideration,\naggregating to Rs 14,96,91,583 less depreciation

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

exemption u/s 2(15) of the Act and the only adjustment made to the profit and loss account, while preparing the return of income, was on account depreciation

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

exemption u/s 2(15) of the Act and the only adjustment made to the profit and loss account, while preparing the return of income, was on account depreciation

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

depreciation on investment, it was submitted that the\nsame was only provision and therefore, should not be allowed.\n21.\nWe have heard duly considered the facts and circumstances of the case. As\nin ITA. No.113/LKW/2024, we observe that the Ld. CIT(A) was presented with all\nthe facts by assessee, that the assessee did not earn any exempt

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY. CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

depreciation on investment, it was submitted that the\nsame was only provision and therefore, should not be allowed.\n\n21.\nWe have heard duly considered the facts and circumstances of the case. As\nin ITA. No.113/LKW/2024, we observe that the Ld. CIT(A) was presented with all\nthe facts by assessee, that the assessee did not earn any exempt

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

exempt income and\nrelied\non\nPrincipal\nCommissioner of Income-tax v.\nGVK Project and Technical\nServices Ltd. [2019] 106\ntaxmann.com 181 (SC),\nCheminvest Ltd. v. CIT [2015]\n61 taxmann.com 118/234\nTaxman 761/378 ITR 33\n(Delhi), Dy. Commissioner Of\nIncome Tax v. M/S U.P Power\nCorp. Ltd., Lucknow, ITA\nNo.152/LKW/2017, dated 4th\nOctober, 2019, CIT Vs M/S\nShivam Motors

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

exempt income and\nrelied\non Principal\nCommissioner of Income-tax v.\nGVK Project and Technical\nServices Ltd. [2019] 106\ntaxmann.com 181 (SC),\nCheminvest Ltd. v. CIT [2015]\n61 taxmann.com 118/234\nTaxman 761/378 ITR 33\n(Delhi), Dy. Commissioner Of\nIncome Tax v. M/S U.P Power\nCorp. Ltd., Lucknow, ITA\nNo.152/LKW/2017, dated 4th\nOctober, 2019, CIT Vs M/S\nShivam Motors

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

In the result, appeals vide I

exempt income and\nrelied\non\nPrincipal\nCommissioner of Income-tax v.\nGVK Project and Technical\nServices Ltd. [2019] 106\ntaxmann.com 181 (SC),\nCheminvest Ltd. v. CIT [2015]\n61 taxmann.com 118/234\nTaxman 761/378 ITR 33\n(Delhi), Dy. Commissioner Of\nIncome Tax v. M/S U.P Power\nCorp. Ltd., Lucknow, ITA\nNo.152/LKW/2017, dated 4th\nOctober, 2019, CIT Vs M/S\nShivam Motors

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

depreciation\nas intangible asset.\nBesides the above, the Appellant has no 'Right to Collect Toll' as claimed by it\nand allowed by the Ld. CIT(A) without proper application of mind and without\nproper appreciation of relevant documents.\nThe 'Right to Collect Toll' is vested with the UPSHA as evident from the\nUPSHA Act and Rules (relevant pages are submitted

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

exemption under\nSection11, the attendant provisions and conditions squarely apply to the appellant\nand therefore recognition of income as well as application thereof ought to be\nstrictly interpreted as laid down by the law.\n6. 6. On the aspect of recognition of income, appellant's source is mainly in the\nform of Government Grant from the Central as well

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

exemption under\nSection11, the attendant provisions and conditions squarely apply to the appellant\nand therefore recognition of income as well as application thereof ought to be\nstrictly interpreted as laid down by the law.\n\n6. 6. On the aspect of recognition of income, appellant's source is mainly in the\nform of Government Grant from the Central as well