Bharat Kalyan Pratisthan v. DIT(Exemption)

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…estions of law. Both these judgments had been followed by various other courts and Tribunals. The decision of the Hon'ble Delhi High Court has been followed in subsequent decisions of the Hon'ble Delhi High Court in Bharat Kalyan Pratisthan vs. DIT(Exemption) 299 ITR 406 (Del),DIT vs. Mitsui and Co. Environmental Trust 303 ITR 111 (Del) and Bharat Krishak Samaj vs. DDIT(Exemption) 306 ITR 153 (Del). The ld. Special Counsel has pointed out that the judgment of the Hon'ble Delhi High Court in the case of CIT vs. Hotel and Restaurant Association cannot constitute a valid precedent because it related to the question…

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

…se judgments had been followed by various other courts and A.Ys. 2017-18 & 2018-19 Tribunals. The decision of the Hon’ble Delhi High Court has been followed in subsequent decisions of the Hon’ble Delhi High Court in Bharat Kalyan Pratisthan vs. DIT(Exemption) 299 ITR 406 (Del),DIT vs. Mitsui and Co. Environmental Trust 303 ITR 111 (Del) and Bharat Krishak Samaj vs. DDIT(Exemption) 306 ITR 153 (Del). The ld. Special Counsel has pointed out that the judgment of the Hon’ble Delhi High Court in the case of CIT vs. Hotel and Restaurant Association cannot constitute a valid precedent because it related to the question…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…therefore, the narration regarding purpose of accumulation appearing in the notice fully met the requirements of law. The assessee's ld. counsel had placed the reliance on the following case laws namely:- i. Bharat Kalyan Pratisthan vs. DIT(Exemption) (2008) 299 ITR 406 (Del). ii. DIT vs. Mitsui and Co. Environmental Trust (2008) 303 ITR 111. In consideration of this issue, the ld. CIT(A) held that as per the judgment of the Hon'ble Supreme Court in the case of Nagpur Hotel Owners Association (supra), the notice of accumulation was required to be furnished before the completion of assessment. Since in the asses…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…therefore, the narration regarding purpose of accumulation appearing in the notice fully met the requirements of law. The assessee's ld. counsel had placed the reliance on the following case laws namely:- i. Bharat Kalyan Pratisthan vs. DIT(Exemption) (2008) 299 ITR 406 (Del). ii. DIT vs. Mitsui and Co. Environmental Trust (2008) 303 ITR 111. In consideration of this issue, the ld. CIT(A) held that as per the judgment of the Hon'ble Supreme Court in the case of Nagpur Hotel Owners Association (supra), the notice of accumulation was required to be furnished before the completion of assessment. Since in the asses…

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…therefore, the narration regarding purpose of accumulation appearing in the notice fully met the requirements of law. The assessee's ld. counsel had placed the reliance on the following case laws namely:- i. Bharat Kalyan Pratisthan vs. DIT(Exemption) (2008) 299 ITR 406 (Del). ii. DIT vs. Mitsui and Co. Environmental Trust (2008) 303 ITR 111. In consideration of this issue, the ld. CIT(A) held that as per the judgment of the Hon'ble Supreme Court in the case of Nagpur Hotel Owners Association (supra), the notice of accumulation was required to be furnished before the completion of assessment. Since in the asses…

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…& 533/LKW/2014 ITA Nos.534 & 535/LKW/2014 ITA Nos.21 & 22/LKW/2019 U.P. Awas Evam Vikas Parishad requirements of law. The assessee's ld. counsel had placed the reliance on the following case laws namely:- i. Bharat Kalyan Pratisthan vs. DIT(Exemption) (2008) 299 ITR 406 (Del). ii. DIT vs. Mitsui and Co. Environmental Trust (2008) 303 ITR 111. In consideration of this issue, the ld. CIT(A) held that as per the judgment of the Hon'ble Supreme Court in the case of Nagpur Hotel Owners Association (supra), the notice of accumulation was required to be furnished before the completion of assessment. Since in the assess…

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…therefore, the narration regarding purpose of accumulation appearing in the notice fully met the requirements of law. The assessee's ld. counsel had placed the reliance on the following case laws namely:- i. Bharat Kalyan Pratisthan vs. DIT(Exemption) (2008) 299 ITR 406 (Del). ii. DIT vs. Mitsui and Co. Environmental Trust (2008) 303 ITR 111. In consideration of this issue, the ld. CIT(A) held that as per the judgment of the Hon'ble Supreme Court in the case of Nagpur Hotel Owners Association (supra), the notice of accumulation was required to be furnished before the completion of assessment. Since in the assess…

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…therefore, the narration regarding purpose of accumulation appearing in the notice fully met the requirements of law. The assessee's ld. counsel had placed the reliance on the following case laws namely:- i. Bharat Kalyan Pratisthan vs. DIT(Exemption) (2008) 299 ITR 406 (Del). ii. DIT vs. Mitsui and Co. Environmental Trust (2008) 303 ITR 111. In consideration of this issue, the ld. CIT(A) held that as per the judgment of the Hon'ble Supreme Court in the case of Nagpur Hotel Owners Association (supra), the notice of accumulation was required to be furnished before the completion of assessment. Since in the assess…