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

Section 80-IA of the Act.” (C.1.1) As the issue is covered in favour of the assessee by order of Hon'ble Supreme Court in the case of CIT vs. Reliance Energy Ltd. (supra), the Assessing Officer is directed to allow deduction u/s 80IA of the Act in respect of interest earned by the assessee from FDR kept for release

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 80-IA of the Act.” (C.1.1) As the issue is covered in favour of the assessee by order of Hon'ble Supreme Court in the case of CIT vs. Reliance Energy Ltd. (supra), the Assessing Officer is directed to allow deduction u/s 80IA of the Act in respect of interest earned by the assessee from FDR kept for release

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

section. It is not necessary for us to deal with this submission in\nview of the findings recorded above. For the aforementioned reasons,\nthe Appeal is dismissed qua the issue of the extent of deduction under\nSection 80-IA of the Act.\n(C.1.1) As the issue is covered in favour of the assessee by order of Hon'ble\nSupreme

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

In the result, appeals vide I

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt.\n\n2.\nThe Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs.187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read

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

Section 80-IA (1) of the Act are:\na) the 'gross total income' of an assessee should include profits\nand gains;\n") "summary": { "facts": "The appeals concern various assessment years from 2016-17 to 2018-19. The primary issues revolve around the disallowance

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

80-ID or section 80IE], no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139.” ******************* “143(1) Where a return has been made under section 139, or in response to a notice under sub-section

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

80-ID or section 801E), no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139." "143(1) Where a return has been made under section 139, or in response to a notice under sub-section

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

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

Bench: Shri Anadee Nath Misshra

Disallowance of deduction claimed under section 10AA, 80-IA, 80IAB, 80-IB, 80IC, 80ID or section 80-IE if the return

CO-OP-CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. ITO RANGE-3(4), LAKHIMPUR KHERI-1

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

Disallowance of deduction claimed under section 10AA, 80-IA, 80IAB, 80-IB, 80IC, 80ID or section 80-IE if the return

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance of Rs.2,03,752/-made by the Assessing Officer was in order" . 15. Income exempt under Section 10 in a particular assessment year, may not have been exempt earlier and can become taxable in future years. Further, whether income earned in a subsequent year would or would not be taxable, may depend upon the nature of transaction entered into

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance of Rs.2,03,752/-made by the Assessing Officer was in order" . 15. Income exempt under Section 10 in a particular assessment year, may not have been exempt earlier and can become taxable in future years. Further, whether income earned in a subsequent year would or would not be taxable, may depend upon the nature of transaction entered into

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance of Rs.2,03,752/-made by the Assessing Officer was in order" . 15. Income exempt under Section 10 in a particular assessment year, may not have been exempt earlier and can become taxable in future years. Further, whether income earned in a subsequent year would or would not be taxable, may depend upon the nature of transaction entered into

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance of Rs.2,03,752/-made by the Assessing Officer was in order" . 15. Income exempt under Section 10 in a particular assessment year, may not have been exempt earlier and can become taxable in future years. Further, whether income earned in a subsequent year would or would not be taxable, may depend upon the nature of transaction entered into

U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance of Rs.2,03,752/-made by the Assessing Officer was in order" . 15. Income exempt under Section 10 in a particular assessment year, may not have been exempt earlier and can become taxable in future years. Further, whether income earned in a subsequent year would or would not be taxable, may depend upon the nature of transaction entered into

ARIF INDUSTRIES PVT.LTD.,LUCKNOW vs. CIT(A), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

disallowed deduction u/s 80-IB. Accordingly, these grounds of appeal are dismissed.” 6. The assessee placed reliance on the decision of the Co- ordinate Bench of this Tribunal in the case of Sanjay Kukreja vs ACIT in ITA. No.652/Del/2023 for A.Y. 2019-20 vide order dated 30.01.2024, the Tribunal has elaborately discussed the identical issue and held as under

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.--Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139. This amendment has been introduced w.e.f

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

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

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

section 80-IA(4)(i). However, simply relaying of an existing road would not be classifiable as a new infrastructure facility for this purpose. That business activities in four above said projects are duly covered by scope of work defined u/s 80 IA (4) of the I.T. Act and clarified vide Circular 4/2010 stated above. The Assessing officer had disallowed

SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

section 2 (22) (e) of the Income Tax Act, 1961 are\nunjust, illegal and arbitrary.\n4. That the additions made amounting to Rs.13,26,600/- u/s.41(1) of the\nIncome Tax Act, 1961 are unjust and on the facts illegal and arbitrary.\n5. The disallowances of Rs.10,00,000/- made out of packing expenses\nwithout proper verification that the entire