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

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

section 11(2) of the Act and furthermore added back the\nsame of Rs.14,96,91,583/- claimed as purchase cost of fixed assets and application\nof income. However, he thereafter allowed a deduction of Rs.1,55, 15,994/-, being\nthe depreciation

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

section 11(6) of the Act. The ld. CIT observed that as the exemption under \nsection 11 had been disallowed and the income had been taxed as income from business and \nprofession as per commercial principles, the depreciation

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

section 11(6) of the Act. The ld. CIT observed that as the exemption under \nsection 11 had been disallowed and the income had been taxed as income from business and \nprofession as per commercial principles, the depreciation

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

section 11(6) of the Act. The ld. CIT observed that as the exemption under \nsection 11 had been disallowed and the income had been taxed as income from business and \nprofession as per commercial principles, the depreciation

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

section 11(6) of Income-tax Act when more than 85% of income was utilized without considering the depreciation as application

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

11 can be denied only if assessee trust has provided any of the following benefits to the persons covered in section 13(3):- Page 23 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 a. Funds of the trust has been given on loan without adequate security or interest or both; b. Any property of the trust

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

11 can be denied only if assessee trust has provided any of the following benefits to the persons covered in section 13(3):- Page 23 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 a. Funds of the trust has been given on loan without adequate security or interest or both; b. Any property of the trust

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

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 11 of the Act was to be allowed and the additions were to be deleted. The Ld. A.R. submitted that the ITAT Lucknow Bench also went on to hold that the assessee was also entitled to benefit of depreciation

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

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 11 of the Act was to be allowed and the additions were to be deleted. The Ld. A.R. submitted that the ITAT Lucknow Bench also went on to hold that the assessee was also entitled to benefit of depreciation

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

depreciation claims were allowable. The issue of Section 13(2) & 13(3) in AY 2014-15 was remanded for fresh consideration.", "result": "Partly Allowed", "sections": [ "147", "148", "143(3)", "12A", "11

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

section 32(1)(ii) read with Explanation 3(b) - Whether thus\nassessee would be eligible to claim depreciation on such asset at\nspecified rate Held, yes [Paras 11

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

In the result, both appeals are partly allowed

11 of the Act and\nfor the purposes of computing the eligible amount of exemption, the grants\nreceived from the Government is clearly reported as income in its hands and only\nfrom out of this income that the appellant is claiming the amount disbursed to the\nexecuting agencies as application in its hands. Thus, when the appellant itself has\nbeen

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)

11 of the Act and\nfor the purposes of computing the eligible amount of exemption, the grants\nreceived from the Government is clearly reported as income in its hands and only\nfrom out of this income that the appellant is claiming the amount disbursed to the\nexecuting agencies as application in its hands. Thus, when the appellant itself has\nbeen

BRIGHT LAND COLLEGE,,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2013-14 Bright Land College, Vs. Income Tax Officer 538A / 543/5, Triveni Nagar (Exemption), Lucknow, The Sitapur Road, Lucknow Jurisdictional Assessing Officer Pan:Aaatb4391F (Appellant) (Respondent) Assessee By: Ms. Shweta Mittal, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Cit (Dr) Date Of Hearing: 02.04.2025 Date Of Pronouncement: 25.04.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Passed On 17.10.2022 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order, Which Is Unlawful, Unjustified & Against The Principles Of Natural Justice. 2. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order Without Giving Adequate Opportunity Of Being Heard. 3. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Upholding Ad Hoc Disallowance Of Expense Of Rs. 1,54,57,795/- Against The Order Passed U/S 143(1) Of Income-Tax Act Without Following The Procedure Laid Down In Sub-Section (1) Of Section 143 Of Income-Tax Act, 1961. 4. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Not Granting Exemption U/S 11 & 12 Of The I. T. Act, 1961. 1 Bright Land College A.Y. 2013-14

section 11 that ought to have been submitted by the assessee in his return on the basis of the income and expenditure account that was contained in its audited report which was as under:- Sr. No. Particulars Amount in Rs. 1. Income from other Rs.2,25,59,058/- sources (Fee from Students) 2. Income applied for charitable purposes

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

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

11. The case was scrutinized under section 143(3) and the assessment was completed on 28.03.2014 at the returned income. Subsequently, proceedings under section 148 were initiated by way of issue of notice under section 148 of the Act. The assessee did not initially make compliance to this notice therefore, a notice under section 142(1) was issued and upon

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.

depreciation and advances made by the assessee to UPTU and Samaj Kalyan and with regard to others, the ld. CIT (Exemption) had observed that further enquiries were necessary to consider the submissions of the assessee which had not been done during the assessment proceedings. Therefore, he had invoked the provisions of clause (a) of explanation 2 of section

DCIT, RANGE-3, LUCKNOW vs. M/S. PRAYAGRAJ POWER GENERATION COMPANY LTD.,, NOIDA

In the result, ground no. 1 of appeal is dismissed and ground no

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

11 or section 12 apply, if any such amount is credited to the statement of profit and loss; or (iia) the amount of depreciation

ASSISTANT COMMISSIONER OF INCOME TAX (E), LUCKNOW vs. M/S. INDIAN INSTITUTE OF CARPET TECHNOLOGY , BHADOHI

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2016-17 Asstt. Commissioner Of Vs. M/S Indian Institute Of Carpet Income-Tax (Exemption), Technology, Chauri Road, Srn, Lucknow Bhadohi Pan: Aaaji0124M (Appellant) (Respondent) Assessee By: Sh. Akash Agrawal, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 10.09.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Department Against The Orders Of The Ld. Cit(A), Wherein The Ld. Cit(A) Has Deleted The Addition Of Rs.1,70,77,516/- That Was Made By The Ld. Assessing Officer On Account Of Surplus Above 15% Of Gross Receipts. The Grounds Of Appeal Are As Under: - “1. Ld. Commissioner Of Income Tax (A) Has Erred In Law & Facts By Deleting The Addition Made Of Rs. 1,70,77,516/- On Account Of Amount Surplus Above 15% Without Appreciating The Facts That The Assessee Instead Of Utilizing This Amount Or Crediting This Amount To Income & Expenditure Account, This Sum Was Directly Credited To Balance Sheet. 2. Appellant Craves Leave To Modify/Amend Or Add Any One Or More Grounds Of Appeal.” 2. The Facts Of The Case Are That The Society Is Registered Under Section 12A Of The Income Tax Act, 1961 Vide Order Dated 11.12.2006 Of The Ld. Cit, Varanasi. From A Perusal Of The Papers Submitted By The Assessee As Well As The Data Available Online, The Ld. Assessing Officer Found That There Was A Receipt Of A Grant

section 11(1) of the Act. He also disallowed depreciation of Rs. 65,45,834/- in accordance with the provisions

TECHNICAL ASSOCIATES LIMITED,LUCKNOW vs. DCIT, RANGE-3, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2015-16 Technical Associates Limited V. Dy. Commissioner Of Income 8Th Km, Faizabad Road Tax Vijaypur, Gomti Nagar Range 6 Lucknow Lucknow Pan:Aabct7365F (Appellant) (Respondent) Appellant By: Shri Santhosh Kumar Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 25 06 2024 Date Of Pronouncement: 25 06 2024 O R D E R

section 2, where the capital asset is an asset forming part of a block of assets in respect of which depreciation has been allowed under this Act or under the Indian Income-tax Act, 1922 (11