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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

4. Aggrieved with the said assessment orders, the assessee filed appeals before the ld. CIT(A)-3, Lucknow. In the assessment year 2017-18, the assessee submitted that it was a public charitable trust formed on 26.05.1998 and registration under section 12A had been granted to it since its inception, by the CIT Bareilly, vide his order dated

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

4:- (i) That the exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) That the above exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. Page

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

4:- (i) That the exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) That the above exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. Page

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

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 Taxman 76 (Delhi) supported the stance of the Parishad. On the issue of section 13(1)(d), she pointed out, that from the financial statement it was apparent that the surplus

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

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 Taxman 76 (Delhi) supported the stance of the Parishad. On the issue of section 13(1)(d), she pointed out, that from the financial statement it was apparent that the surplus

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

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

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 Taxman 76 (Delhi) supported the stance of the Parishad. On the issue of section 13(1)(d), she pointed out, that from the financial statement it was apparent that the surplus

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

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 Taxman 76 (Delhi) supported the stance of the Parishad. On the issue of section 13(1)(d), she pointed out, that from the financial statement it was apparent that the surplus

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

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 Taxman 76 (Delhi) supported the stance of the Parishad. On the issue of section 13(1)(d), she pointed out, that from the financial statement it was apparent that the surplus

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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 activities rather there is no obligation on the assessee to spend its earnings for charitable purposes. These authorities have become a great source of earning income in itself and the assessee authority is no exception to it. It is common knowledge/fact that the assessee authority is selling the developed plots on auction to the highest bidder and one such

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

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 Taxman 76 (Delhi) supported the stance of the Parishad. On the issue of section 13(1)(d), she 33 ITA Nos.532 & 533/LKW/2014 ITA Nos.534 & 535/LKW/2014 ITA Nos.21 & 22/LKW/2019 U.P. Awas Evam Vikas

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)

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 of the Act on 31.07.2013, at the registered office of the Trust and the premises of its trustees

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

132(4) read with explanation 5 to section 271(1)(c). (ii) the income so disclosed by the deponent should be treated to cover the effect of all such material/ information, in whatever form, that had been found during the course of search/ survey and/or that may be found to be so related later to the said search/survey in *Patel