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

ITA 181/LKW/2024Status: DisposedITAT Lucknow22 September 2025AY 2017-18Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)7 pages
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What did the Tribunal hold?

The Tribunal held that the denial of exemption based on alleged violation of Section 13(1)(c) read with Section 13(3) was unjustified as no evidence of benefit to trustees was provided. Donations to another trust were partly allowed, with one donation restored for further inquiry.

What were the facts?

The assessee, a charitable trust, had its registration cancelled. The Assessing Officer (AO) made additions for corpus donations, accumulated income, excess of income over expenditure, fixed asset purchases, cash deposits, and unverified expenses. The CIT(A) dismissed the assessee's appeals.

What were the issues?

Whether the denial of exemption under Section 11 and 12 was justified due to alleged violations of Section 13. Whether donations made to other trusts constituted valid application of income.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 13(1)(c),Section 13(3),Section 68,Section 12AA(3)

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Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

Before: SH. SUDHANSHU SRIVASTAVA & SH. NIKHIL CHOUDHARY

Hearing: 14.08.2025Pronounced: 22.09.2025

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 and 22.03.2024, passed under section 250 of the Income Tax Act, 1961, for the A.Ys. 2017-18 and 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 and section under which passed, are blank. (2)That the Ld. Authorities below have erred in law as w

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