IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Naveen Chandra, Accountant Member ITA No. 5026/Del/2016 : Asstt. Year: 2011-12 ITA No. 645/Del/2018 : Asstt. Year: 2012-13 ITA No. 6533/Del/2017 : Asstt. Year: 2013-14 ACIT, Vs M/s Air India Sats Airport Circle-2(1), Services Pvt. Ltd., A-63, IGI New Delhi Airport Road, NH-08, New Delhi-110037 (APPELLANT) (RESPONDENT)

PAN No. AAICA4279L Assessee by : Sh. Percy Pardiwalla, Sr. Adv., Ms. Ananya Kapoor, Adv. &

Sh. Divesh Dhawan, CA Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 05.02.2026 Date of Pronouncement: 26.02.2026

ORDER

Per Satbeer Singh Godara, Judicial Member:

These Revenue’s three appeals pertains to the single assessee/respondent herein namely, M/s Air India Sats Airport Services Pvt. Ltd. arise against the CIT(A)-I, New Delhi (A.Ys. 2011-12 & 2013-14) and CIT(A)-32, New Delhi (A.Y.2012-13), orders dated 05.07.2016, 08.08.2017 & 19.09.2017, in case Nos. 432/14-15, 710/16-17 & 11/17-18, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.

2. Heard both the parties at length. Case files perused.

3. It transpires at the outset during the course of hearing that the Revenue’s identical sole substantive ground raised in all the three instant cases pleads that that CIT(A)’s impugned lower appellate findings have erred in law and on facts in holding the assessee as entitled for section 80IA deduction involving varying sums, assessment year wise, respectivley. We further find that this is the “second” round of proceedings before the tribunal as earlier learned co-ordinate bench’s order in ITA No. 5026/Del/2016 for assessment year 2011-12 had upheld the CIT(A)’s impugned findings as under:

“2. Facts, in brief, are that assessee company was incorporated on 20.04.2010 and is engaged primarily in the business of providing ground handling and cargo handling services at Indian airports. As per the details available on the record, SATS Ltd., Singapore and Air India Ltd. (AIL) entered into a joint venture agreement dated 16.04.2010 for setting up the joint venture company and providing ground & cargo handling services (business division) at Indian Airports. Accordingly, SATS and AIL incorporated the assessee company on 20.04.2010 for the purpose of undertaking of the ground handling & cargo handling services at various Airports in India in accordance with the Cabinet approval. In accordance with the Joint Venture Agreement, the 'ground handling services' and 'cargo handling services' business carried out by AI-SATS (unincorporated JV) inclusive of all assets and liability was transferred to the newly established company on a slum exchange basis to the company. The business has been transferred from 1st August, 2010 (the transfer date) vide 'business transfer confirmation agreement' (BTA Agreement) between AIL, SATS and the company executed on 30.03.2011. The activities carried out by AIL or SATS through the AI-SATS (unincorporated JV) in relation to the ground handling services at Bangalore and Hyderabad airport and Cargo handling services and Bangalore Airports are stated to be carried out by the company since the transfer date. The assessee for rendering the ground & cargo handling services at Airport had claimed deduction u/s 80IA of the Act, 1961.

3. The AO was not satisfied with its claim and show caused the assessee to explain as to how its business falls in the category of infrastructure facility u/s 80IA because 80IA (4) only covers Airport and not cargo handling etc. AO observed that since the agreement is not directly with the Government of India, as required by Section 80-IA, and the agreement is with BIAL, so also benefit of Section 80IA shall not be eligible.

4. On behalf of assessee, relying various judicial pronouncements, it was submitted that the ‘Cargo handling’ falls in the definition of ‘infrastructure facility’ and further with regard to the agreement with Benga