ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

17 19 21 23 25 27 29 31 33 (B) I.T.A. No.454/Lkw/2020 Appeal vide I.T.A. No.454/Lkw/2020 for assessment year 1017-18 has been filed by Revenue in which tax effect of disputed issues is Rs.59,39,941/-. This tax effect is below the minimum monetary limit of Rs.60 lacs prescribed by CBDT vide Circular No.09/2024 for filing the appeal

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

17-18\nA.C.I.T.-1,\nVs. M/s APCO Infratech Pvt. Ltd.,\n(Central-1),\nB-9, Vibhuti Khand,\nLucknow\nGomti Nagar,\n(Appellant)\nLucknow.\nPAN:AADCA5639H\n(Respondent)\nI.T.A. No.623/Lkw/2024\n Assessment Years:2018-19\nA.C.I.T.-1,\nVs. M/s APCO Infratech Pvt. Ltd.,\n(Central-1),\nB-9, Vibhuti Khand,\nLucknow\nGomti Nagar,\n(Appellant)\nLucknow.\nPAN:AADCA5639H\n(Respondent)\nC.O.No

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

In the result, appeals vide I

17-18\n\nA.C.I.T.-1,\n(Central-1),\nLucknow\n(Appellant)\nVs.\nM/s APCO Infratech Pvt. Ltd.,\nB-9, Vibhuti Khand,\nGomti Nagar,\nLucknow.\nPAN:AADCA5639H\n(Respondent)\n\nI.T.A. No.623/Lkw/2024\n Assessment Years:2018-19\n\nA.C.I.T.-1,\n(Central-1),\nLucknow\n(Appellant)\nVs.\nM/s APCO Infratech Pvt. Ltd.,\nB-9, Vibhuti Khand,\nGomti Nagar,\nLucknow.\nPAN:AADCA5639H

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

5. The ld. CIT(A)after considering the arguments of the assessee on the legal grounds raised, with regard to the validity of the demand, noted that the case had been selected for scrutiny under the CASS and a notice under section 143(2) had been issued by the ld. AO and duly served upon the assessee. During the assessment

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

17,94,856/- (25% of the investment of Rs.5,93,07,85,661/- by treating\nthe above investment as intangible asset - right to operate toll road and collect\ntoll charges). The AO however allowed Amortization expenses of\nRs.37,98,00,000/- in view of the CBDT Circular No.9 dated 23.04.2010.\nRELIEF GIVEN BY LD. CIT(A)\nThe

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

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

5) is also\nagainst law.\n9. While passing order treating the Trust as business entity Ld. A. O. was under\nobligation to allow deduction under section 80G. However, no such deduction is\nallowed.\n10. On the facts and circumstances of the case, the learned authorities below have\nerred, both on facts and in law, in charging interest under Sections 234A

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

17 of the paper book. It is also an admitted fact that the assessment year involved is 2009-10 and therefore, as per the first proviso to section 147 the reassessment proceedings in this case can be initiated after the expiry of four years only if there is failure on the part of the assessee to disclose fully and truly

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

17 of the paper book. It is also an admitted fact that the assessment year involved is 2009-10 and therefore, as per the first proviso to section 147 the reassessment proceedings in this case can be initiated after the expiry of four years only if there is failure on the part of the assessee to disclose fully and truly

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

17,03,38,176 10.13 11% 10.13% Addition on extra profit deleted. 2022-23 2,82,59,71,973 28,50,48,173 11% 9.68% Addition on extra profit deleted. That during the course of search proceeding in statement recorded u/s 132(4), dated 05/06.02.2022 assessee admitted following – That percentage of net profit shown of M/s Alok Construction is approximately

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

17,03,38,176 10.13 11% 10.13% Addition on extra profit deleted. 2022-23 2,82,59,71,973 28,50,48,173 11% 9.68% Addition on extra profit deleted. That during the course of search proceeding in statement recorded u/s 132(4), dated 05/06.02.2022 assessee admitted following – That percentage of net profit shown of M/s Alok Construction is approximately

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

17,03,38,176 10.13 11% 10.13% Addition on extra profit deleted. 2022-23 2,82,59,71,973 28,50,48,173 11% 9.68% Addition on extra profit deleted. That during the course of search proceeding in statement recorded u/s 132(4), dated 05/06.02.2022 assessee admitted following – That percentage of net profit shown of M/s Alok Construction is approximately

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

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

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. 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