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

43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament's endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were expressly conditioned, in certain cases upon payment. In other words

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

depreciation in respect of its intangible rights ie\"right to\ncollect toll\" under Sec.32(1)(ii) is squarely covered by the\naforesaid order of the Special bench of the Tribunal in the case of\nACIT, Circle10(2). Hyderabad, Vs. Progressive Construction\nLtd. (2018)191TTJ549 (Hyd.) (SB) and also the orders of the\ncoordinate benches of the\nTribunalviz. (i)DCIT, Circle

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

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

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

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

43. Our attention was invited to the fact that assessee itself had reduced the amount of depreciation from the total expenditure debited in the profit and loss account and had claimed only those expenses without depreciation. Without prejudice it was submitted that depreciation was allowable up to A.Y. 2014-15 as the amendment was made only through Finance Act No.2

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:-

43, 44AD, 44AE, 448, 44ABA, 44BBB, 44C and 44D and so on, which all relate to computation of business income and clearly start with a non obstante clause, which is similar to the one in section 40, but reading 'Notwithstanding anything to the contrary in sections 28 to 43C. In this view of the matter, it may be observed that

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:-

43, 44AD, 44AE, 448, 44ABA, 44BBB, 44C and 44D and so on, which all relate to computation of business income and clearly start with a non obstante clause, which is similar to the one in section 40, but reading 'Notwithstanding anything to the contrary in sections 28 to 43C. In this view of the matter, it may be observed that

THAKUR ROSHAN SINGH,BAREILLY vs. ITO (EXEMPTION) WARD, BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 Thakur Roshan Singh, Smirti Sansthan, Vs. Income Tax Officer Vill Chathiya Faizu, Shahpur, Baniyan (Exemption), Ward, Bareilly Faridpur, Bareilly Pan: Aabat8692F (Appellant) (Respondent) Assessee By: Ms. Gurneet Kaur, Adv Revenue By: Sh. R.R.N. Shukla, Addl 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 Assessee Against The Orders Of The Ld. Cit(A), Nfac Dated 4.07.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 16.04.2021. The Grounds Of Appeal Are As Under: - “1. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law In Confirming The Disallowance Made By Assessing Officer Rs. 60,20,000/- As Building Expenditure For Charitable Purposes, Arbitrarily Rejecting The Explanation Furnished By The Assessee. 2. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law That Such College Is Being Constructed & Run In The Remote Village Where In Due To Various Exigencies & Not Availability Of The Banking Facilities, Payments Are Made In Cash. 3. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law That The Payments Of Construction Had Made Not Being Rejected By The Ld. Ao. However, Due To Ongoing Work It Is A General Practice To Obtain Bills/Settlement Receipts Only On Finalization Of The Work, The Ld. Ao Has Arbitrarily Rejected The Same.

43,168/- was depreciation amounting to Rs. 8,52,719/-. The remaining expenditure was in the nature of salary expenses but the Assessing Officer observed that the salary details could not contain any PAN numbers. With regard to the remaining expenditure of Rs. 6,48,249/- with the assessee claimed to be for the business purposes of the trust

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

depreciation as shown in the audit report. The contention that the AO should have made enquiry/verification on these items while passing the impugned order raises the question as to how these finding was arrived and basis for issuing notice u/s 263. However, in the impugned order, the Ld. PCIT has neither discussed nor rebutted the appellant's reply

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

Section 14A of I. T. Act r. w. r. 8D of 1. T. Rules. Thus, the disallowance upheld Rs.58,09,459/-solely on the basis of CBDT Circular is not valid as per Law. WITHOUT PREJUDICE TO ABOVE ITA. No.141/LKW/2024 (3) That the deduction of Rs. 16,43,987/- w. r. t. fall in Value of Securities

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 14A of I. T. Act r. w. r. 8D of 1. T. Rules. Thus, the disallowance upheld Rs.58,09,459/-solely on the basis of CBDT Circular is not valid as per Law. WITHOUT PREJUDICE TO ABOVE 7 ITA Nos.112 to 114/LKW/2024 ITA. No.141/LKW/2024 (3) That the deduction of Rs.16,43,987/- w. r. t. fall in Value

SARJOO PRASAD RAJPAT,KANPUR vs. INCOME TAX OFFICER 1(1)(4), KANPUR

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2009-10 M/S Sarjoo Prasad Rajpat Vs. Ito-1(1)(4), 55/15, Kahoo Kothi, Kanpur 16/69/ Kanpur Pan:Aaffs5661Q (Appellant) (Respondent) Assessee By: Sh. Pradeep Kumar Sahgal, Advocate Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 24.07.2025 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(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Dated 13.03.2024 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Under Section 154 Passed By The Ld. Ao On 25.04.2018. The Grounds Of Appeal Are As Under:- “1. That The Order In Appeal Passed By The Ld Cit(A), Nfac Is Bad In Law & Facts & Deserves To Be Quashed By Allowing The Appeal. 2. That The Ld. Cit(A), Nfac Under The Facts & Circumstances Of The Case Has Erred In Law & In Facts, In Upholding The Order Of Ld. Ao In Rejecting The Application Made Under Section 154 Of The Act. 3. That On The Facts & In The Circumstances Of The Case Of The Appellant, The Ld. Cit(A) Erred In Rejecting Contention Of Appellant For Rectification Of Mistake U/S 154 Of The Act On The Ground That Appellant Ought To Have Filed Revised Return Of Income Within Due Date If There Was Any Mistake In Filing Of Original Return Of Income. The Ld. Cit(A), Nfac Ought To Have Appreciated That Ao Is Bound To Compute Correct Income As Per Provisions Of The Act & Tax Cannot Be Levied At Higher Amount Due To Error Made While Filing Return Of Income.

section 154(8) of the Income Tax Act, 1961. 3. The assessee went in appeal against this decision to the ld. CIT(A). Before the ld. CIT(A), it was argued that due to clerical error, the amount of depreciation of Rs.179/- was filled in column no. 41 instead of column no.42 and the interest of Rs.1

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

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