ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

In the result, the appeal of the Revenue is partly allowed

III it is stated:\n"A charitable establishment is a country, college, dispensary etc., while a\nreligious establishment is a mosque, temple etc. For these endowments\nmay be made.' At page 47 it is stated:\n"In English law the word ‘charity' has both a popular and a technical\nmeaning. The popular meaning of the word does not coincide with

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

194-H of I.T. Act by ignoring the facts that assessee could not produce any documentary evidences in this regard during the assessment proceedings whereas CIT(A) accepted fresh and unreliable evidence in violation of Rule 46A of LT. Rules without giving opportunity to Assessing Officer in this regard. 7. That the appellant craves to add or amend