Sir Sobha Singh Public Charitable Trust v. ADIT (Exemption)

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…decision upon which the Ld CIT(A) has relied in order to deny the benefit of accumulation under section 11(2) to the assessee, is that of the Delhi Tribunal in the case of Sir Sobha Singh Public Charitable Trust vs Assistant Director of Income Tax (Exemption)79 ITD 1(Del). In this case there was a difference of opinion between the members as to whether that assessee was eligible for accumulation in the given facts of that case and the matter had to be referred to a third member. However, both Members were unanimous in their understanding that specificity was required in the notice in Form 10 for compliance to th…

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

…decision upon which the Ld CIT(A) has relied in order to deny the benefit of accumulation under section 11(2) to the assessee, is that of the Delhi Tribunal in the case of Sir Sobha Singh Public Charitable Trust vs Assistant Director of Income Tax (Exemption)79 ITD 1(Del). In this case there was a difference of opinion between the members as to whether that assessee was eligible for accumulation in the given facts of that case and the matter had to be referred to a third member. However, both Members were unanimous in their understanding that specificity was required in the notice in Form 10 for compliance to th…

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…s: a. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642. b. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del). c. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras). d. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention of the assessee were to be accepted, it would make the provision of secti…

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…s: a. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642. b. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del). c. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras). d. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention of the assessee were to be accepted, it would make the provision of sec…

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

…s: a. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642. b. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del). c. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras). d. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention of the assessee were to be accepted, it would make the provision of secti…

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…s: a. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642. b. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del). c. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras). d. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of 19 ITA Nos.532 & 533/LKW/2014 ITA Nos.534 & 535/LKW/2014 ITA Nos.21 & 22/LKW/2019 U.P. Awas Evam Vikas Parishad application of mind and specificity as prescribed in section 11(2) of the Act. He,…

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…s: a. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642. b. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del). c. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras). d. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention of the assessee were to be accepted, it would make the provision of secti…

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…s: a. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642. b. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del). c. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras). d. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention of the assessee were to be accepted, it would make the provision of secti…