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

depreciation under section 32(1)(iii) of the Income Tax Act, 1961 at Rs.40,016,103/- (Rs.1,01,82,132 + Rs.2

ACIT (E), LUCKNOW vs. SHIV RAM DAS GULITI MEMORIAL SOCIETY, ALLAHABAD

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Acit (Exemptions) Shiv Ram Das Gulati V. T. C. 46V, 5Th Floor, U.P.S.I.D.C Memorial Society Ltd, Vibhuti Khand, Gomti 53, Leader Road, Nagar, Lucknow-226010. Allahabad, Up Pan:Aabts4990G (Appellant) (Respondent) C. O. No. 05/Lkw/2022 (In Arising Out Of Ita. No. 09/Lkw/2020) Assessment Year:. 2014-15 Shiv Ram Das Gulati V. Acit (Exemptions) Memorial Society T. C. 46V, 5Th Floor, 53, Leader Road, Allahabad, U.P.S.I.D.C Ltd, Vibhuti Up. Khand, Gomti Nagar, Lucknow-226010. Pan:Aabts4990G (Appellant) (Respondent) Appellant By: Shri Manish Kumar Deorah, Ca Respondent By: Smt. Namita S. Pandey, Cit(Dr) Date Of Hearing: 13 08 2024 Date Of Pronouncement: 29 08 2024 O R D E R

32,796/- made by the ld. Assessing Officer towards the depreciation claimed by the assessee/cross objector during the year under consideration was completely erroneous, as CO. No.05/LKW/2022 Page 4 of 5 the said issue stood in favour of the assessee/cross objector as per the first appellate orders passed by the appellate authority in the appeal of the earlier years

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S ROHIT SURFACTANTS PVT. LTD., KANPUR

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

depreciation were claimed by the assessee do not fall in category of plant and Machinery as per provisions of Section 32

DY. COMMISSIONER OF INCOME TAX-VI, KANPUR vs. COMMERCIAL AUTOMOBILES PVT. LTD., KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2006-07 Asstt. Commissioner Of Vs. M/S Commercial Automobiles Pvt. Ltd., Income Tax-5, Kanpur 84/105, Kailash Motors Building, G.T. Road, Afim Kothi, Kanpur-208003 Pan: Aaccc4267E (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 24.11.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Revenue Against The Orders Of The Ld. Cit (A)- 2, Kanpur Dated 25.09.2017, Wherein The Ld. Cit(A) Has Partly Allowed The Appeal Of The Assessee Against The Orders Of The Ld. Ao Passed Under Section 143(3) Of The Income Tax Act, 1961, For The A.Y. 2006-07 On 23.12.2008. The Grounds Of Appeal Are As Under:- “1. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 5,32,366/- U/S 14A Without Taken Into Consideration That The Expenditure Incurred In Relation To Exempt Income. 02. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 99,56,258/-Without Appreciating That The Provisions Of Sec. 50C Have Been Invoked By The Assessing Officer On The Basis Of Stamp Valuation Of The Property. The Assessee Has Not Claimed Before The Assessing Office To Make The Reference To The Valuation Officer U/S 55A Of It Act, 1961. 3 That The Cit(A) Has Erred In Law & On Facts Of The Case In Deleting The Addition Of Rs. 3,20,90,164/- On Account Of Loss Claimed On Sale Of Shares Without Appreciating That The Transaction As Claimed Were Sham & Was Incorporated Only To Evade The Capital Gain Earned On The Sale Of Properties. The Cit(A) Has Erred In Law & On The Facts Of The Case In Ignoring The Facts Noted By The Assessing Officer Regarding The Transaction Of Sale Of Shares.

depreciation on car Rs. 33,762/- v. Misc. expenses Rs. 1,75,498/- vi. Addition on account of late deposit of ESI under section 2(24)(X) r.w.s. 36(i)(va) Rs. 7,771/- vii. Addition under section 14A Rs. 5,32

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 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 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

ITO-6(1), LUCKNOW vs. M/S U.P. STATE MINERAL DEVELOPMENT CORPORATION LTD.,, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.261/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2007-08 The Income Tax Officer Ward-6(1), Lucknow . . . . . . . अपीलार्थी / Appellant

Depreciation is decrease, decline, diminishing or reduction or shrinkage in the value of assets due to either usage or normal ware tare or efflux of time etc. The section 32

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

In the result, both appeals are partly allowed

Section 43(1) of the Act, in case if any\nsubsidy is received towards acquisition of asset, then the amount of the subsidy\nshall be reduced from the total cost of the Asset, while determining the actual cost\nof such asset, for the purpose of calculating depreciation u/s 32

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)

Section 43(1) of the Act, in case if any\nsubsidy is received towards acquisition of asset, then the amount of the subsidy\nshall be reduced from the total cost of the Asset, while determining the actual cost\nof such asset, for the purpose of calculating depreciation u/s 32

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.

Sections 32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation

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

Sections 32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation

DY. COMMISSIONER OF INCOME TAX-VI, LUCKNOW vs. U.P RAJYA VIDYUT UTPADAN NIGAM LIMITED, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita Nos.161/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 & आयकर अपील सं/ Ita Nos.174/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 U.P Rajya Vidyut Utpadan V. Dcit, Range-Vi Nigam Ltd 3Rd Floor, 27/2, Raja Ram 7Th Floor, Shakti Bhawan Mohan Rai Marg, P. K. Extension 14, Ashok Marg, Complex, Lucknow- Lucknow-226001. 226001. Pan: Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) आयकर अपील सं/ Ita No.209/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 Dcit, Range-Vi V. U.P Rajya Vidyut 3Rd Floor, 27/2, Raja Ram Utpadan Nigam Ltd Mohan Rai Marg, P. K. 7Th Floor, Shakti Bhawan Complex, Lucknow-226001. Extension 14, Ashok Marg, Lucknow-226001. Pan:Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sandeep Jain, C.A प्रत्यर्थी कक और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 12 2025 घोर्णा कक तारीख/ Date Of 20 01 2026 Pronouncement:

depreciation on WDV is liable to be allowed in subsequent years also in view of Explanation 5 of section 32

U.P RAJYA VIDYUT UTPADAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-VI, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita Nos.161/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 & आयकर अपील सं/ Ita Nos.174/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 U.P Rajya Vidyut Utpadan V. Dcit, Range-Vi Nigam Ltd 3Rd Floor, 27/2, Raja Ram 7Th Floor, Shakti Bhawan Mohan Rai Marg, P. K. Extension 14, Ashok Marg, Complex, Lucknow- Lucknow-226001. 226001. Pan: Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) आयकर अपील सं/ Ita No.209/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 Dcit, Range-Vi V. U.P Rajya Vidyut 3Rd Floor, 27/2, Raja Ram Utpadan Nigam Ltd Mohan Rai Marg, P. K. 7Th Floor, Shakti Bhawan Complex, Lucknow-226001. Extension 14, Ashok Marg, Lucknow-226001. Pan:Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sandeep Jain, C.A प्रत्यर्थी कक और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 12 2025 घोर्णा कक तारीख/ Date Of 20 01 2026 Pronouncement:

depreciation on WDV is liable to be allowed in subsequent years also in view of Explanation 5 of section 32

U.P RAJYA VIDYUT UTPADAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-VI, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita Nos.161/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 & आयकर अपील सं/ Ita Nos.174/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 U.P Rajya Vidyut Utpadan V. Dcit, Range-Vi Nigam Ltd 3Rd Floor, 27/2, Raja Ram 7Th Floor, Shakti Bhawan Mohan Rai Marg, P. K. Extension 14, Ashok Marg, Complex, Lucknow- Lucknow-226001. 226001. Pan: Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) आयकर अपील सं/ Ita No.209/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 Dcit, Range-Vi V. U.P Rajya Vidyut 3Rd Floor, 27/2, Raja Ram Utpadan Nigam Ltd Mohan Rai Marg, P. K. 7Th Floor, Shakti Bhawan Complex, Lucknow-226001. Extension 14, Ashok Marg, Lucknow-226001. Pan:Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sandeep Jain, C.A प्रत्यर्थी कक और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 12 2025 घोर्णा कक तारीख/ Date Of 20 01 2026 Pronouncement:

depreciation on WDV is liable to be allowed in subsequent years also in view of Explanation 5 of section 32

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