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

9 of\n2024 dt. 17.09.2024\nappeal of Revenue is\nnot maintainable.\n\nAPCO INFRATECH PVT LTD\nPAN: AADCA5639H\nAY 2018-19 CIT(A) Order dt. 19.12.2023 (against Order dt. 23.04.2021 u/s 143(3))\nSI.\nNo.\nIssue involved\nLd. CIT(A)\nBefore Hon'ble\nITAT\n1\nDisallowances of deduction\nclaimed u/s 80IA(4) of the\nAct amounting

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

139(1) of the I.T. Act, then the same cannot be disallowed under section 36(1)(va) read with 2(24)(x) of the I.T. Act. However, the ld. CIT(A) dismissed the appeal of the assessee by following the judgment of the Hon'ble Madras High Court in the case of Unifac Management Service Page 4 of 23 (India

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

9 of\n2024 dt. 17.09.2024\nappeal of Revenue is\nnot maintainable.\nAPCO INFRATECH PVT LTD\nPAN: AADCA5639H\nAY 2018-19 CIT(A) Order dt. 19.12.2023 (against Order dt. 23.04.2021 u/s 143(3))\nSI.\nNo.\nIssue involved\nLd. CIT(A)\nBefore Hon'ble\nITAT\n1\nDisallowances of deduction\nclaimed u/s 80IA(4) of the\nAct\namounting Rs.\n31,64,147/- being

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

In the result, appeals vide I

9 of\n2024 dt. 17.09.2024\nappeal of Revenue is\nnot maintainable.\n\nAPCO INFRATECH PVT LTD\nPAN: AADCA5639H\nAY 2018-19 CIT(A) Order dt. 19.12.2023 (against Order dt. 23.04.2021 u/s 143(3))\n\nSI.\nNo.\nIssue involved\nLd. CIT(A)\nBefore Hon'ble\nITAT\n1\nDisallowances of deduction\nclaimed u/s 80IA(4) of the\nAct\namounting

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

depreciation on car and one-fifth on telephone expenses treating it as personal in nature - AO ha, never examined the details of such expenses before coming to the conclusion as to, whether any personal expenses are involved — Merely on estimate or on ad hoc no disallowance can be made - CIT (A) was justified in deleting the disallowance.” , HUGHES ESCORTS COMMUNICATIONS

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

9. While passing order treating the Trust as business entity Ld. A. O. was under obligation to allow deduction under section 80G. However, no such deduction is allowed. 10. On the facts and circumstances of the case, the learned authorities below have erred, both on facts and in law, in charging interest under Sections 234A, 234B and 234C

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

depreciation of Rs. 14,99,267/- has already been disallowed, the net profit rate of 11% applied by the Assessing Officer is too high when appellant has shown comparatively higher profit margin of 10.13% and 9.68% in subsequent years i.e. A.Y. 2021-22 and A.Y. 2022- 23 to cover up the deficiencies of unproved sundry creditors/remission of liabilities found during

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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

depreciation of Rs. 14,99,267/- has already been disallowed, the net profit rate of 11% applied by the Assessing Officer is too high when appellant has shown comparatively higher profit margin of 10.13% and 9.68% in subsequent years i.e. A.Y. 2021-22 and A.Y. 2022- 23 to cover up the deficiencies of unproved sundry creditors/remission of liabilities found during

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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

depreciation of Rs. 14,99,267/- has already been disallowed, the net profit rate of 11% applied by the Assessing Officer is too high when appellant has shown comparatively higher profit margin of 10.13% and 9.68% in subsequent years i.e. A.Y. 2021-22 and A.Y. 2022- 23 to cover up the deficiencies of unproved sundry creditors/remission of liabilities found during

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S PRAG INDUSTRIES (INDIA) PVT. LTD., LUCKNOW

In the result, appeal of Revenue and Cross Objection of assessee, both are dismissed

Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra

9 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 10 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 11 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 12 I.T.A. No.660/Lkw/2016 C.O.No.01/Lkw/2017 13 (G.1) At the time of hearing before us, the learned CIT (D.R.) for Revenue placed reliance on the assessment order, and the learned A.R. for the assessee supported the order of the learned CIT(A). The learned

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

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

139(1) of the Act and as per\nrule 17 of the Income Tax Rules, 1962, this option had to be exercised in Form\nNo.9A. However, the assessee had failed to furnish Form 9A and therefore, the\namount of Rs.18,18,45,925/- would not be treated as application of income and\ntherefore, the exemption under section

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

9. The Ld. CIT(A)-2, Lucknow has erred in law and on facts in in directing to compute the income in the order u/s 143(3)/263 on the basis of returned income and not on the basis of assessed income u/s 143(3) without appreciating the fact that in view of provisions of section

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that