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

charitable or religious purposes is not taxable. This is subject to certain conditions laid down therein. The income so applied is to be for the purposes or objects the trust has. The Trust is allowed to accumulate part of its income both under section 11(1

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

section 11(2). Placing reliance on the\nfollowing decisions:\na. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642.\nb. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del).\nc. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras).\nd. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1

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

section 11(2). Placing reliance on the following decisions:\na. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642.\nb. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del).\nc. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras).\nd. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1

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

section 11(2). Placing reliance on the\nfollowing decisions:\na. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642.\nb. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del).\nc. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras).\nd. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1

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

section 11(2). Placing reliance on the\nfollowing decisions:\na. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642.\nb. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del).\nc. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras).\nd. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1

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

section 11(2). Placing reliance on the\nfollowing decisions:\na. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642.\nb. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del).\nc. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras).\nd. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1

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

section 11(2). Placing reliance on the\nfollowing decisions:\na. Cotton Textile Export Promotion Council vs.1st ITO 4 ITD 642.\nb. Karnal Improvement Trust vs. ACIT, 16 taxman.com 63 (ITAT-Del).\nc. CIT vs. M.CT Muthaiah Family Trust, 245 ITR 400 (Madras).\nd. Sir Sobha Singh Public Charitable Trust vs. ADIT (Exemption) 79 ITD 1

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

trust for development of minor ports in State of Gujarat. Court distinguished Section 10(20) and Section 11 of Act, 1961 and held that both provisions operate in totally different spheres. If Board ceased to be "local authority", it is not precluded from claiming exemption under Section 11(1) in the light of definition of "charitable

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

trust for development of minor ports in State of Gujarat. Court distinguished Section 10(20) and Section 11 of Act, 1961 and held that both provisions operate in totally different spheres. If Board ceased to be "local authority", it is not precluded from claiming exemption under Section 11(1) in the light of definition of "charitable

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

trust for development of minor ports in State of Gujarat. Court distinguished Section 10(20) and Section 11 of Act, 1961 and held that both provisions operate in totally different spheres. If Board ceased to be "local authority", it is not precluded from claiming exemption under Section 11(1) in the light of definition of "charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

11 of the I.T. Act. It may be mentioned that in view of Clause (c) of Section 13(1) rendering the entire income of Trust or charitable

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)

11 would not be available in cases of violation of the provisions of section 13 of the Act. As per section 13(1)(c), where a part of the income of a charitable or religious trust