ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT 8. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT 8. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT 8. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT 8. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT 8. That the Ld. Commissioner of Income-tax (Appeals) was obliged to follow the rule of law relating to taxation

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe 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

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

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\n19\nITA Nos.532 & 533/LKW/2014\nITA Nos.534 & 535/LKW/2014\nITA Nos.21 & 22/LKW/2019\nU.P. Awas Evam Vikas Parishad\napplication of mind and specificity as prescribed

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\n\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\n\napplication of mind and specificity as prescribed in section 11(2) of the Act. He,\ntherefore, held that

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\napplication of mind and specificity as prescribed in section 11(2) of the Act. He,\ntherefore, held that if the contention

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\napplication of mind and specificity as prescribed in section 11(2) of the Act. He,\ntherefore, held that if the contention

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\napplication of mind and specificity as prescribed in section 11(2) of the Act. He,\ntherefore, held that if the contention

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

trust, transfer of assets for charitable purposes should be irrevocable, which condition was not being fulfilled in the case of the Moradabad Development Authority. The AO also observed that the assessee was neither in the field of education, nor in the field of medical relief of poor and held that, at the most, after seeing the objects and activities carried

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

trust, transfer of assets for charitable purposes should be irrevocable, which condition was not being fulfilled in the case of the Moradabad Development Authority. The AO also observed that the assessee was neither in the field of education, nor in the field of medical relief of poor and held that, at the most, after seeing the objects and activities carried

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

trust, transfer of assets for charitable purposes should be irrevocable, which condition was not being fulfilled in the case of the Moradabad Development Authority. The AO also observed that the assessee was neither in the field of education, nor in the field of medical relief of poor and held that, at the most, after seeing the objects and activities carried

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

trust, transfer of assets for charitable purposes should be irrevocable, which condition was not being fulfilled in the case of the Moradabad Development Authority. The AO also observed that the assessee was neither in the field of education, nor in the field of medical relief of poor and held that, at the most, after seeing the objects and activities carried

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals are allowed for statistical purposes

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

Trust iii. Nawany Corporation (I.) Pvt. Ltd., Mumbai vs. DCIT-13(1)(1), Mumbai (ITA No. 539/MUM/2022). iv. APMG India Certifications Pvt. Ltd. vs. DCIT (TDS) (ITA 3143/BANG/2018) V. Midas Polymer Compounds Pvt. Ltd. vs. ACIT, Kottayam (ITA 288/COCH/2017) In view of the circumstances narrated and the judicial pronouncements cited, it was prayed that the delay in filing the appeal

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals are allowed for statistical purposes

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

Trust iii. Nawany Corporation (I.) Pvt. Ltd., Mumbai vs. DCIT-13(1)(1), Mumbai (ITA No. 539/MUM/2022). iv. APMG India Certifications Pvt. Ltd. vs. DCIT (TDS) (ITA 3143/BANG/2018) V. Midas Polymer Compounds Pvt. Ltd. vs. ACIT, Kottayam (ITA 288/COCH/2017) In view of the circumstances narrated and the judicial pronouncements cited, it was prayed that the delay in filing the appeal