“cancellation of registration”

Dy. Commissioner of Income Tax (Exemption), Lucknow vs. M/S Ayodhya Faizabad Developement Authority, Faizabad

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

High Court had dismissed the appeals of that assessee against the orders of the ITAT, Amritsar Bench, which had upheld the cancellation of registration of the Development Authority by the ld. CIT(E). Taking cue from the same, the ld. AO held that the activities of the assessee development authority

Rohilkhand Educational Charitable Trust, Bareilly vs. DCIT, Central Circle, Bareilly

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly and cancellation of registration under section 12A of the Act is subjudice. (iii) That the above exemption has been denied invoking the provisions of section ... which were also reopened by issue of notice under section 148 on account of the cancellation of registration under section 12A, the assessments had been completed at nil income after allowing the benefit of section 11, on account of the restoration of registration under section 12A of the Act through

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

exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly and cancellation of registration under section 12A of the Act is subjudice. (iii) That the above exemption has been denied invoking the provisions of section ... which were also reopened by issue of notice under section 148 on account of the cancellation of registration under section 12A, the assessments had been completed at nil income after allowing the benefit of section 11, on account of the restoration of registration under section 12A of the Act through