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

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

charitable trust and no tax benefit could\naccrue on claiming bogus expenditure as the income of the trust was not\nchargeable to tax on account of the availability of exemption under section 11.\nFurthermore, in assessment years 2013-14, 2014-15, 2015-16 and 2016-17, no\nsuch disallowance had been made. It was further submitted that in the case

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

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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

charitable or religious institution, any income thereof, if for any period during the previous year— (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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

trust, it was submitted that the objects\nwere defined in section 15 and had not changed and all the objects were charitable\nin nature. The ld. AR further submitted that the decision of the Hon'ble Delhi High\nCourt in the case of Hotels and Restaurants Association (2003) 132

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

trust, it was submitted that the objects were defined in section 15 and had not changed and all the objects were charitable in nature. The ld. AR further submitted that the decision of the Hon'ble Delhi High Court in the case of Hotels and Restaurants Association (2003) 132

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

trust, it was submitted that the objects\nwere defined in section 15 and had not changed and all the objects were charitable\nin nature. The ld. AR further submitted that the decision of the Hon'ble Delhi High\nCourt in the case of Hotels and Restaurants Association (2003) 132

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

trust, it was submitted that the objects\nwere defined in section 15 and had not changed and all the objects were charitable\nin nature. The ld. AR further submitted that the decision of the Hon'ble Delhi High\nCourt in the case of Hotels and Restaurants Association (2003) 132

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

trust, it was submitted that the objects\nwere defined in section 15 and had not changed and all the objects were charitable\nin nature. The ld. AR further submitted that the decision of the Hon'ble Delhi High\nCourt in the case of Hotels and Restaurants Association (2003) 132

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

trust, it was submitted that the objects\nwere defined in section 15 and had not changed and all the objects were charitable\nin nature. The ld. AR further submitted that the decision of the Hon'ble Delhi High\nCourt in the case of Hotels and Restaurants Association (2003) 132

HIND CHARITABLE TRUST,LUCKNOW vs. PCIT(CENTRAL), LUCKNOW

The appeal of the assessee stands allowed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

Trust was established with charitable objectives and it operates the Hind Institute of Medical Sciences (HIMS), which conducts MBBS and paramedical courses, and the Hind Hospital, a teaching hospital providing medical treatment to patients. 2.1 A search and seizure operation was conducted under Section 132