DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

22. Section 40(a)(ia) of the Act, thus, is clearly not applicable to the facts of the present case, wherein, the claim of the assessee is that all the provisions made, represent labour charges, such provisions having been made by the assessee in its books of account, without debiting the profit & loss account. As settled in ‘Aahar Consumer Products

UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

22. Section 40(a)(ia) of the Act, thus, is clearly not applicable to the facts of the present case, wherein, the claim of the assessee is that all the provisions made, represent labour charges, such provisions having been made by the assessee in its books of account, without debiting the profit & loss account. As settled in ‘Aahar Consumer Products

SMT.SATYAWATI MEMORIAL EDUCATIONAL AND CHARITABLE TRUST,FAIZABAD vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the Assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Smt. Satyawati Memorial Educational V. The Cit (Exemption) & Charitable Trust Lucknow Satyawati Sadan, 4/4/326 Khaswaspura, Ayodhya Road Faizabad Tan/Pan:Aajts7143K (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 25 07 2022 Date Of Pronouncement: 22 08 2022 O R D E R

22 08 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow dated 31.3.2021, passed under section 10(23C)(vi) of the Income Tax Act, 1961, raising the following Grounds of Appeal: 1. That the learned CIT Exemption has erred in law and on facts

ASSTT. COMMISSIONER OF INCOME TAX, BAREILLY vs. M/S L.H SUGAR FACTORY PVT. LTD.,, PILIBHIT

In the result, the appeals of the Revenue are dismissed whereas the appeal of the assessee is partly allowed and partly allowed for statistical purposes

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

depreciation for Rs.1,27,22,241/- under section-32(1)(iia) of the Income Tax Act, 1961. I.T.A. No.416/Lkw/2013 I.T.A

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

Section 11 & 12 of the I.T. Act; 2. Ld. Commissioner of Income Tax (A) has erred in law and on facts by deleting the addition made on account of disallowance of depreciation of Rs. 6,07,22

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

22 Depreciation entry was not passed through Receipt Payment Account, so please do not add deprecation as Income of Assessee. (xii) RDA Preparing all books of account as required by law and showed at the time hearing. (xiii) RDA is not profit making entity used its entire surplus fund in development of Raebareli and their resides pergon, if any fund

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

22 Depreciation entry was not passed through Receipt Payment Account, so please do not add deprecation as Income of Assessee. (xii) RDA Preparing all books of account as required by law and showed at the time hearing. (xiii) RDA is not profit making entity used its entire surplus fund in development of Raebareli and their resides pergon, if any fund

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

22 Depreciation entry was not passed through Receipt Payment Account, so please do not add deprecation as Income of Assessee. (xii) RDA Preparing all books of account as required by law and showed at the time hearing. (xiii) RDA is not profit making entity used its entire surplus fund in development of Raebareli and their resides pergon, if any fund

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-APPEAL, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

22 Depreciation entry was not passed through Receipt Payment Account, so please do not add deprecation as Income of Assessee. (xii) RDA Preparing all books of account as required by law and showed at the time hearing. (xiii) RDA is not profit making entity used its entire surplus fund in development of Raebareli and their resides pergon, if any fund

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.

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

M/S U.P. STATE BRIDGE CORPORATION LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit, Range-1 V. M/S. Up State Bridge Corporation Ltd Ashok Marg, Lucknow. 16, Madan Mohan Malviya Marg, Lucknow Pan: (Appellant) (Respondent) Appellant By: Shri B. P Yadav, Cost Acct Respondent By: Smt Namita S. Pandey, Cit(Dr) O R D E R

depreciation, amounting to Rs.1,22,82,193/- claimed by the assessee at 100% stood restored to the file of the Assessing Officer. In view of the foregoing, and having regard to the facts and circumstances of the present case, we set aside the impugned appellate order dated 11.10.2006 of the Ld. CIT(A) and we restore the issue regarding imposition

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.

section 143(3) of the Income Tax Officer by the Assessing Officer was erroneous in so far as it was prejudicial to the interest of Revenue, inasmuch as necessary enquiries to verify the genuineness and correctness of the claim of the assessee had not been made. After considering this reference, the ld. CIT (Exemption) issued a show cause notice

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, 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 in all these assessment orders, the assessee went in appeal

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

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

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

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

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(6) of the Act took ITA No.360, 361 & 362/LKW/2020 Page 22 of 24 effect prohibiting allowance of separate deduction 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(6) of the Act took ITA No.360, 361 & 362/LKW/2020 Page 22 of 24 effect prohibiting allowance of separate deduction of depreciation

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

depreciation is nil; or (iv) [***] to (vi) (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub- section (1) of section 17 of the Sick Industrial Companies (Special Provisions