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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

14. On the issue of accumulation under section 11(2), this Bench has extensively considered the requirements of the said section in the matter of Income Tax Officer vs. Awas Evam Vikas Parishad in ITA Nos.532 & 533/LKW/2014, vide our order dated 28.02.2025. In the same, we have held as under:- “24.We observe that the facts of the assessee's 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

trust engaged in the achievement of object of general public utility in view of the insertion of proviso to section 2(15) with effect from 01/04/2009. It was submitted that Hon'ble Court has held that the Page 13 of 86 (UP AWAS EVAM VIKAS PARISHAD) object of general public utility shall not be a charitable purpose if it involves

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 engaged in the achievement of object of general public utility in view of the insertion of proviso to section 2(15) with effect from 01/04/2009. It was submitted that Hon'ble Court has held that the Page 13 of 86 (UP AWAS EVAM VIKAS PARISHAD) object of general public utility shall not be a charitable purpose if it involves

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 engaged in the achievement of object of general public utility in view of the insertion of proviso to section 2(15) with effect from 01/04/2009. It was submitted that Hon'ble Court has held that the Page 13 of 86 (UP AWAS EVAM VIKAS PARISHAD) object of general public utility shall not be a charitable purpose if it involves

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

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

trust having been found to be in the nature of trade, commerce and business during the year. However, that is not the end of the matter. Even if it is found that the proviso to Section 2(15) is not applicable, still other conditions contained in Sections 11 and 13 will need to be satisfied before a complete exemption

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

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

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

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

charitable purposes as given in section 2(15) of the I.T. Act (iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Trust Vs. ADIT (E) (supra), we find that Tribunal has held that profit motive is must for holding an activity to be in the nature of trade, commerce or business. 3.14. In view of above discussion we hold that assessee Authority has been created with the object of general public utility which is a charitable object within the meaning

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-APPEAL, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Trust Vs. ADIT (E) (supra), we find that Tribunal has held that profit motive is must for holding an activity to be in the nature of trade, commerce or business. 3.14. In view of above discussion we hold that assessee Authority has been created with the object of general public utility which is a charitable object within the meaning