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

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

charitable trust to another is\nnot in violation of section 13(1)(c) of the Act as the said payment is not made for\nthe benefit of any person referred to in section 13(3), either directly or indirectly.\nWe are in agreement with the views of the Kolkata bench and since no instance of\nutilization of funds

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable institution. Learned Special Counsel further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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)

8 of section 13, inserted by the Finance Act, 2012, which laid down that nothing contained in section 11 and 12 would operate so as to exclude any income from the total income of the previous year of the person in receipt thereof, if the provisions of the first proviso to Clause 15 of section 2 become applicable

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)

8 of section 13, inserted by the Finance Act, 2012, which laid down that nothing contained in section 11 and 12 would operate so as to exclude any income from the total income of the previous year of the person in receipt thereof, if the provisions of the first proviso to Clause 15 of section 2 become applicable

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)

8 of section 13, inserted by the Finance Act, 2012, which laid down that nothing contained in section 11 and 12 would operate so as to exclude any income from the total income of the previous year of the person in receipt thereof, if the provisions of the first proviso to Clause 15 of section 2 become applicable

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)

8 of section 13, inserted by the Finance Act, 2012, which laid down that nothing contained in section 11 and 12 would operate so as to exclude any income from the total income of the previous year of the person in receipt thereof, if the provisions of the first proviso to Clause 15 of section 2 become applicable

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 institution. Learned CIT, D.R. further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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 institution. Learned CIT, D.R. further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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 institution. Learned CIT, D.R. further argued that the facts in the present cases necessarily has to be seen from the view point of section 13(8) which provides that the provisions of section 11 granting exemption of income shall not operate if the provisions of the first proviso to clause 15 of section 2 become applicable in the case

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

charitable purposes, when subsequently it is found that its income either enures or is used or applied directly or indirectly for the benefit of any person specified under sub-section (3) of section 13, then such trust becomes disentitled to claim any exemption under section 11. But the list of such persons as contained under section 13(3 ) does

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

charitable purposes, when subsequently it is found that its income either enures or is used or applied directly or indirectly for the benefit of any person specified under sub-section (3) of section 13, then such trust becomes disentitled to claim any exemption under section 11. But the list of such persons as contained under section 13(3 ) does

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

charitable purposes, when subsequently it is found that its income either enures or is used or applied directly or indirectly for the benefit of any person specified under sub-section (3) of section 13, then such trust becomes disentitled to claim any exemption under section 11. But the list of such persons as contained under section 13(3 ) does