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:-

disallowed under section 40(a)(ia) of the Act for payment made without deduction of TDS. To ascertain the issue a reference may also be made to the working manual which provides for recognition of income of the appellant as under - Some of the Government Departments, Government Organizations and other clients agree to get their works executed on the basis

DY. COMMISSIONER OF INCOME TAX, RANGE-6, 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 Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

disallow the expenses. 8. The ld. Counsel for the assessee also submitted that an identical issue, involved in the assessee’s own case in the appeals as mentioned below, has also been considered by the Lucknow Bench of the Tribunal and decided in favour of the assessee: (1) I.T.A. Nos. 317/LKW/2017 and 314/LKW/2017, for A. Y. 2010-11. (2) I.T.A

M/S U.P RAJKIYA NIRMAN NIGAM LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

disallow the expenses. 8. The ld. Counsel for the assessee also submitted that an identical issue, involved in the assessee’s own case in the appeals as mentioned below, has also been considered by the Lucknow Bench of the Tribunal and decided in favour of the assessee: (1) I.T.A. Nos. 317/LKW/2017 and 314/LKW/2017, for A. Y. 2010-11. (2) I.T.A

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

disallowances made were not sustainable. Thereafter, the ld. Authorized Representative assailed the orders of the ld. CIT(A) and invited our attention to para 10.5.3 of the order of the ld. CIT(A). It was submitted that in the said para, the ld. CIT(A) had made an erroneous observation that the provisions of section

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

disallowances made were not sustainable. Thereafter, the ld. Authorized Representative assailed the orders of the ld. CIT(A) and invited our attention to para 10.5.3 of the order of the ld. CIT(A). It was submitted that in the said para, the ld. CIT(A) had made an erroneous observation that the provisions of section

SHRI JASMINDER SINGH,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-IV, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoorassessment Year:2013-14

191 of the Act the person making the payment can be deemed to be an assessee in default within the meaning of sub-section (1) of section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT

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

Section 143(3) of the Act. 3. BECAUSE the erroneous disallowance of donations of Rs.95,191/- made by the ld. Assessing

YASH INFRATECH,LUCKNOW vs. ACIT, RANGE-1, LUCKNOW

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Yash Infratech V. The Acit A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow Tan/Pan:Aabfy1381R (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

disallowance made under section 40A(3) of the Act. These judicial precedents have been included by the assessee in the paper book submitted by the assessee and are as under: 1. Vikrant Happy Homes (P.) Ltd. vs. DCIT reported in [2022] 138 taxmann.com 559 (ITAT, Pune). 2. Vijayeta Buildcon (P.) Ltd. vs. ACIT reported in [2021] 123 taxmann.com 133 (ITAT

ACIT, RANGE-I, LUCKNOW vs. SHRI YOGESH MULWANI, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 The Asstt. Cit V. Shri Yogesh Mulwani Range 1 36, Cantonment Road Lucknow Lucknow Tan/Pan:Ahnpm4669B (Appellant) (Respondent) Appellant By: Shri Harish Gidwani, D.R. Respondent By: Shri K.R. Rastogi, C.A. Date Of Hearing: 19 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

191 23,94,404 3,63,956.40 Opticians Pvt. Ltd 3 M/s GKB RX Lenses 46,57,161 44,58,196 48,16,892.63 Page 3 of 8 4 M/s Stylrite Optical 56,202 1,23,746 - Industries 5 M/s SSD Optics 3,15,196 1,55,326 6 M/s Optics Trade

VIKAS SINGH ,PILIBHIT vs. ITO, PILIBHIT

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

disallowance of Rs.3,44,840/- on account of violation of section 40A(3), which however is not the subject matter of this appeal. 3. Aggrieved by the order passed by the ld. AO, the assessee went before the ld. CIT(A), NFAC. Before the NFAC, reconciliation was submitted with regard to the total credits of Rs.6,14,51,745.87/- that

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

disallowed and why the net profit shown in its profit not be brought to tax. 4. In response, the assessee submitted that its activities were of charitable nature and the first proviso to section 2(15), was not applicable in its case because its aims were coordinated and planned development of the city of Moradabad. Its objects were contained

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

disallowed and why the net profit shown in its profit not be brought to tax. 4. In response, the assessee submitted that its activities were of charitable nature and the first proviso to section 2(15), was not applicable in its case because its aims were coordinated and planned development of the city of Moradabad. Its objects were contained

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

disallowed and why the net profit shown in its profit not be brought to tax. 4. In response, the assessee submitted that its activities were of charitable nature and the first proviso to section 2(15), was not applicable in its case because its aims were coordinated and planned development of the city of Moradabad. Its objects were contained

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

disallowed and why the net profit shown in its profit not be brought to tax. 4. In response, the assessee submitted that its activities were of charitable nature and the first proviso to section 2(15), was not applicable in its case because its aims were coordinated and planned development of the city of Moradabad. Its objects were contained

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

disallowing the exemption A.Ys. 1995-96 & 1996-97 M/s U.P. State Industrial Development Ltd claimed by the assessee under the Interest Tax Act and made the following additions to the chargeable interest of the assessee for the A.Y.1995-96; i. Interest received on deposits Rs. 98,43,985/- ii. Interest received on loans and others Rs. 20,13,599/- iii. Interest

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharyinterest Tax Appeal Nos.3 & 4/Lkw/2004 A.Ys.1995-96 & 1996-97

disallowing the exemption claimed by the assessee under the Interest Tax Act and made the following additions to the chargeable interest of the assessee for the A.Y.1995-96; i. Interest received on deposits Rs.98,43,985/- ii. Interest received on loans and others Rs.20,13,599/- iii. Interest received on UPSEB loan Rs.1,70,17,987/- iv. Interest received on advances

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income