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

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

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

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

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

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

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

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

12A is delayed by 433 days while the appeal against the denial of approval under section 80G(5) is delayed by 462 days. The assessee has filed condonation petitions for the delay, in which it has been submitted that the returns of the trust were being filed by one practitioner, Sh. Prabhjot Singh of Bareilly, who use to also advise

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)

12A is delayed by 433 days while the appeal against the denial of approval under section 80G(5) is delayed by 462 days. The assessee has filed condonation petitions for the delay, in which it has been submitted that the returns of the trust were being filed by one practitioner, Sh. Prabhjot Singh of Bareilly, who use to also advise

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

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

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

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

12A is given by Ld. Commissioner of Income Tax on the basis of which the AO gives exemption to the assessee. It is also to be appreciated that section 11 exemption is a yearly process whereby the AO has to grant exemption under section 11 while satisfying himself in the assessment proceedings for each assessment year separately. Your honour will

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

12A is given by Ld. Commissioner of Income Tax on the basis of which the AO gives exemption to the assessee. It is also to be appreciated that section 11 exemption is a yearly process whereby the AO has to grant exemption under section 11 while satisfying himself in the assessment proceedings for each assessment year separately. Your honour will

M/S SHRI RADHE SHYAM SHRI KRISHAN EDUCATION SAMITI,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. M/S Shri Radhe Shyam Shri Krishan Vs. Shri. Jeotsnaa Johri, Cit Education Samiti, Vill. Post Kalan, Exemption, Income Tax Jalalabad, Distt. Shahjahanpur- Department, Lucknow, U.P. 242001 (Uttar Pradesh) Pan: Aaras7463D (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 26.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Denying The Registration Of The Assessee Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Exemptions) Lucknow Has Erred In Rejecting The Grant Of Registration U/S 12A Of The Income Tax Act, 1961 To The Assessee With Total Disregard To The Facts & Circumstances Of The Case. 2. The Assessee Reserves Its Right To Add, Amend, Alter Or Delete Any Ground Of Appeal At The Time Of Hearing Of Appeal.” 2. At The Very Outset, It Is Seen That The Appeal Is Delayed By 533 Days’. A Condonation Petition Has Been Filed By The Assessee In Which It Was Submitted That The Notices Were Sent To The Email Id Of The Assessee’S Former Tax Advisor Sh. Prabhjot Singh, Who Had Not Checked His Emails & Did Not Inform The Assessee Regarding The Receipt Of Notices. Furthermore, Even After Informing The Assessee, The Said Practitioner Was Of The View That The Said Order Was Rectifiable & Would Be Recalled. It Was Only After The Assessee Changed Its Tax Advisor That It Was Advised

section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The grounds of appeal are as under:- “1. The learned Commissioner of Income Tax (Exemptions) Lucknow has erred in rejecting the grant of registration u/s 12A of the Income Tax Act, 1961 to the assessee with total disregard to the facts and circumstances of the case. 2. The assessee