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

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

trust. The assessment was completed allowing the\nexemption under section 11, including accumulation under section 11(2).\nSubsequently, the ld. Commissioner revised the case under section 263. According\nto him, section 11(2) contemplated only specific or concrete purposes and since\nthose were not specified by the assessee, the assessment order was erroneous and\nprejudicial to the interest of revenue

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

M/S AYODHYA DEVELOPMENT AUTHORITY(FORMERLY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),AYODHYA vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

263 (ITAT Delhi)]. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) failed to appreciate that the amount in the above statutory fund are specifically received by virtue of Government Order dt. 15.01.1998 and are meant

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

263 (ITAT Delhi)]. \n5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs \n14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) \nfailed to appreciate that the amount in the above statutory fund are specifically received by \nvirtue of Government Order dt. 15.01.1998 and are meant

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

263 (ITAT Delhi)].\n5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs \n14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) \nfailed to appreciate that the amount in the above statutory fund are specifically received by \nvirtue of Government Order dt. 15.01.1998 and are meant

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

263 (ITAT Delhi)]. \n5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs \n14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) \nfailed to appreciate that the amount in the above statutory fund are specifically received by \nvirtue of Government Order dt. 15.01.1998 and are meant

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

NAVUDAI SHIKSHAN AND JAN KALYAN SEWA SAMITI,KANPUR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Navudai Shikshan & Jan Kalyan Sewa Vs. The Commissioner Of Income Samiti, 117/K/30, Sarvodaya Nagar, Tax (Exemption), Lucknow Kanpur-208005 Pan: Aagfn4916N (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.08.2025 Date Of Pronouncement: 17.10.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Under Section 263 Of The Income Tax Act Dated 30.03.2021 Setting Aside The Orders Of The Ld. Assessing Officer Passed Under Section 143(3) Of The Income Tax Act For The A.Y. 2016-17 On 15.12.2018. The Grounds Of Appeal Are As Under:- “01. Because The Order Passed By Cit(E) U/S 263 Of The Act Dt. 30.03.2021 Is Without Jurisdiction, Bad In Law & Be Quashed. 02. Because The Order Passed By Ao, Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue The Action Of The Cit(E) Set-Asiding The Said Order Is Without Jurisdiction, Contrary To The Provisions Of Law, Be Quashed. 03. Because The Order Passed By The Ao Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue, The Cit(E) Has Erred In Law In Setting Aside The Same, The Order Passed By Cit(E) Be Quashed & That As Passed By The Ao Be Restored. 04. Because The Cit(E) Has Failed To Appreciate That The Initial Assessment Was A Deep Scrutiny Assessment Framed U/S 143(3) Wherein Voluminous Queries Were Raised Which Were Complied With & Thoroughly Examined/ Verified By The Ao, The Necessary Enquiring Having Being Done, It Is Neither A Case Of No Inquiring Or Lack Of Enquiring, As Such The Cit(E) Has Erred In Setting Aside The Assessment Order, The Order Passed By Cit(E) Be Quashed.

263 of the Act, the order passed by CIT(E) be quashed.” 2. It is observed that the assessee’s appeal is delayed by 116 days. Subsequently, a petition has been filed for the condonation of delay in which it has been submitted that the order of the ld. CIT (Exemption) was served on the assessee on 15.04.2021 and according

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

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

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

In the result, both the appeals in ITA Nos

Trust as per the Government Employees Provident Fund\nand Misc. Provisions Act, 1952. It was pointed out in the audit report that the bank\nwas retaining employees' contribution with itself and depositing employers'\ncontribution with Life Insurance Corporation under the group superannuation\nscheme. The fact was further mentioned in significant accounting policies and notes\non accounts (Schedule 18) at Para