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

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

charitable trust, filed appeals against orders of the CIT(A) that dismissed their appeals against assessment orders. The core issue revolves around the cancellation and subsequent restoration of the trust's registration under Section 12A of the Income Tax Act, 1961, and its impact on tax exemptions claimed under Sections 11 and 12.", "held": "The Tribunal held that the assessment

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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 trust hitherto enjoying exemption u/s 10(23C)(vi) of the Act. There was a search and seizure action u/s. 132 of the Act in the case of the Podar Education Group on 09.01.2018 wherein the assessee was also covered. A survey action u/s. 133A was also carried out on associated entities/ individuals on the same date and subsequent dates

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 trust hitherto enjoying exemption u/s 10(23C)(vi) of the Act. There was a search and seizure action u/s. 132 of the Act in the case of the Podar Education Group on 09.01.2018 wherein the assessee was also covered. A survey action u/s. 133A was also carried out on associated entities/ individuals on the same date and subsequent dates

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.\nWe notice that even while the Assessing Officer was primarily focused on trying to\ndemonstrate that the activities of the assessee parishad were not charitable, he still\nfound time to go through the accounts to observe that the assessee had applied less\nthan 85% of its receipts during the year and was therefore required to file an\napplication

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), while directing the ld. AO to compute the income in the manner provided under section 11. Accordingly, additional ground number 2 does not seem to fit with the facts of the case and therefore it is also dismissed. This brings us to additional ground number 3 ie that the Ld CIT(A) has not considered whether

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. Accordingly, additional ground number 2 does not seem\nto fit with the facts of the case and therefore it is also dismissed. This brings us to\nadditional ground number 3 ie that the Ld CIT(A) has not considered whether the\nmoney of the parishad was being invested in the specified modes or not. In this\ncontext

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. Accordingly, additional ground number 2 does not seem\nto fit with the facts of the case and therefore it is also dismissed. This brings us to\nadditional ground number 3 ie that the Ld CIT(A) has not considered whether the\nmoney of the parishad was being invested in the specified modes or not. In this\ncontext

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, declined to allow the assessee the benefit of\naccumulation under section 11(2) in either assessment year because of (i) its failure\nto specify the purpose for accumulation in assessment year 2007-08 and (ii) its\nfailure to file Form No.10 before the completion before the completion of\nassessment and also to specify purpose of accumulation

GALLANTT FOUNDATION (FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

154 of the Act and therefore, the assessee filed rectification applications on 8.08.2023 for rectification of mistake apparent from record. However, because there was delay in disposal of the rectification application, the assessee trust approached the senior counsel who advised that an appeal should also be filed against the said orders, under section 12AB(1)(ii)(B) and section

GALLANTT FOUNDATION( FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

154 of the Act and therefore, the assessee filed rectification applications on 8.08.2023 for rectification of mistake apparent from record. However, because there was delay in disposal of the rectification application, the assessee trust approached the senior counsel who advised that an appeal should also be filed against the said orders, under section 12AB(1)(ii)(B) and section

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

section 11, did not consider the findings of the AO with\nrespect to section 11(2), section 13(1)(d) and section 13(3). He has pointed out that\nonce the ld. CIT(A) had held that the income of the assessee should be computed in\nthe manner specified in section 11, taking into account information given in the\naudit

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT-2, LUCKNOW

In the result, the appeal of the assessee is dismissed

charitable purposes or religious purposes, or in part only for such purposes; or income by way of voluntary contribution on behalf of such trust or institution.\nc. As per section 139(5) clause (a) \"the annexure, statements and columns in the return of income relating to computation of income chargeable under each head of income, computation of gross total income

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

charitable or religious purposes provides that the categories of income mentioned there under shall not be included in the total income of the previous year of the person in receipt of the income. On the other hand, section 12 deals with income of trusts or institutions from contributions. Section 12A lays down the conditions for applicability of sections

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

section 32.\nHon'ble Bombay High Court (copy of order submitted) has held in case of\nNorth Karnataka Expressway Ltd. v. Commissioner of Income-tax -10[2014] 51\ntaxmann.com 214 (Bombay) that Where assessee, engaged in business of\ninfrastructure development, in execution of an agreement with National\nHighway Authority, constructed a road on Build, Operate and Transfer (BOT)\nbasis

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

154\ntaxman.com 503 (Chd-Trib) wherein the Tribunal has held that where an\nembezzlement of funds of employees had occurred during the course of day to day\ncarrying out charitable activities by the assessee trust, and there was no doubt about\nthe fact of embezzlement, the same was allowable as a revenue loss. We further\nobserve that