ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

exemption has been denied invoking the provisions of section\n13(3) of the Act, without giving any specific findings in this regard.\n8. The learned authorities below have erred in law as well as on facts in not allowing\nthe charitable expenditure at Rs.20 crore, being donation to other charitable trust

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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

charitable trust" was considered. DBJ is a registered public trust under M. P. Public Trust Act, 1951. It filed an application before CIT (E) under Section 12A read with Section 12AA for registration so as to get exemption

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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

charitable trust" was considered. DBJ is a registered public trust under M. P. Public Trust Act, 1951. It filed an application before CIT (E) under Section 12A read with Section 12AA for registration so as to get exemption

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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

charitable trust" was considered. DBJ is a registered public trust under M. P. Public Trust Act, 1951. It filed an application before CIT (E) under Section 12A read with Section 12AA for registration so as to get exemption

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

Exemption) vs. Trustees of Singhania Charitable Trust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea

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

trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable activities within the ambit of provisions of section 2(15) of Income Tax Act, 1961. 4.3 As regards the allegation of Ld. AO. that assessee has made contravention of provisions of section 13 of Income Tax Act 961, therefore exemption

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

trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable activities within the ambit of provisions of section 2(15) of Income Tax Act, 1961. 4.3 As regards the allegation of Ld. AO. that assessee has made contravention of provisions of section 13 of Income Tax Act 961, therefore exemption

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

In the result, all the appeals of the assessee are partly allowed

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

trust are admittedly charitable in nature. I.T.A. Nos.656, 665 & 666/Lkw/2019 27 Assessment year:2012-13 Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption

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

In the result, all the appeals of the assessee are partly allowed

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

trust are admittedly charitable in nature. I.T.A. Nos.656, 665 & 666/Lkw/2019 27 Assessment year:2012-13 Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption

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

In the result, all the appeals of the assessee are partly allowed

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

trust are admittedly charitable in nature. I.T.A. Nos.656, 665 & 666/Lkw/2019 27 Assessment year:2012-13 Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption

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

Exemption) vs. Trustees of Singhania Charitable\nTrust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld.\nAR that the said case law, which had been relied upon by the ld. AO was not\napplicable to the facts of its case, because in that case, the trust

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

Exemption) vs. Trustees of Singhania Charitable\nTrust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld.\nAR that the said case law, which had been relied upon by the ld. AO was not\napplicable to the facts of its case, because in that case, the trust

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

Exemption) vs. Trustees of Singhania Charitable\nTrust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld.\nAR that the said case law, which had been relied upon by the ld. AO was not\napplicable to the facts of its case, because in that case, the trust

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

Exemption) vs. Trustees of Singhania Charitable\nTrust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld.\nAR that the said case law, which had been relied upon by the ld. AO was not\napplicable to the facts of its case, because in that case, the trust

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

Exemption) vs. Trustees of Singhania Charitable\nTrust, 199 ITR 819 (Calcutta). The ld. CIT(A) further took note of the plea of the ld.\nAR that the said case law, which had been relied upon by the ld. AO was not\napplicable to the facts of its case, because in that case, the trust

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 Trust reported in [1995] 78 taxman 98 (Pat.). It was submitted that Assessing Officer himself, in assessment year 2018-19 u/s 143(3), has allowed exemption

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 Trust reported in [1995] 78 taxman 98 (Pat.). It was submitted that Assessing Officer himself, in assessment year 2018-19 u/s 143(3), has allowed exemption

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 Trust reported in [1995] 78 taxman 98 (Pat.). It was submitted that Assessing Officer himself, in assessment year 2018-19 u/s 143(3), has allowed exemption

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 Trust reported in [1995] 78 taxman 98 (Pat.). It was submitted that Assessing Officer himself, in assessment year 2018-19 u/s 143(3), has allowed exemption