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

ITA 182/LKW/2024Status: DisposedITAT Lucknow22 September 2025AY 2018-1933 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the AO's assessment order had blank columns for crucial details. It also observed that the AO treated the assessee as an AOP instead of a trust and denied exemptions under Section 11. The Tribunal found that the AO's additions were based on the cancellation of registration, which was a key issue.

What were the facts?

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

What were the issues?

The primary issues were the validity of the assessment order, the eligibility for exemptions under Section 11 and 12 following the cancellation of registration, and the AO's treatment of various income and expenditure items.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12AA(3),Section 68,Section 11(1),Section 11(2),Section 13(3),Section 80G,Section 234A,Section 234B,Section 234C

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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 erre

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