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

80G. However, no such deduction is allowed. 10. On the facts and circumstances of the case, the learned authorities below have erred, both on facts and in law, in charging interest under Sections 234A, 234B and 234C of the Act. 11. The appellant craves leave to add, amend or alter any of the grounds of appeal.” 2. The facts

KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

bogus\nexpenses. Therefore, he prayed that the impugned additions may\nbe sustained. However, he could not rebut the contention of the\nLd. Counsel for the assessee that the impugned additions are not\nbased upon any incriminating documents gathered during the\ncourse of search.\n\n6. We have heard the rival contention and perused the\nmaterials available on record. The issue

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

80G(5)(vi) was also sent simultaneously. Both the orders were effective from 01.04.2014. However, Hon’ble ITAT restored the Page 26 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 registration and the assessment for AY 2015-16 was completed under section 143(3) at NIL income. Hence on the basis of above facts and circumstances

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

80G(5)(vi) was also sent simultaneously. Both the orders were effective from 01.04.2014. However, Hon’ble ITAT restored the Page 26 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 registration and the assessment for AY 2015-16 was completed under section 143(3) at NIL income. Hence on the basis of above facts and circumstances