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

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

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 Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention

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 Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention

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 Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of application of mind and specificity as prescribed in section 11(2) of the Act. He, therefore, held that if the contention

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del). the ld. CIT(A) held that in the case of the assessee, the purpose of accumulation of setting apart the income to attain the objects showed a lack of 19 ITA Nos.532 & 533/LKW/2014 ITA Nos.534 & 535/LKW/2014 ITA Nos.21 & 22/LKW/2019 U.P. Awas Evam Vikas Parishad application of mind and specificity as prescribed

THAKUR ROSHAN SINGH,BAREILLY vs. ITO (EXEMPTION) WARD, BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 Thakur Roshan Singh, Smirti Sansthan, Vs. Income Tax Officer Vill Chathiya Faizu, Shahpur, Baniyan (Exemption), Ward, Bareilly Faridpur, Bareilly Pan: Aabat8692F (Appellant) (Respondent) Assessee By: Ms. Gurneet Kaur, Adv Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 24.11.2025 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(A), Nfac Dated 4.07.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 16.04.2021. The Grounds Of Appeal Are As Under: - “1. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law In Confirming The Disallowance Made By Assessing Officer Rs. 60,20,000/- As Building Expenditure For Charitable Purposes, Arbitrarily Rejecting The Explanation Furnished By The Assessee. 2. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law That Such College Is Being Constructed & Run In The Remote Village Where In Due To Various Exigencies & Not Availability Of The Banking Facilities, Payments Are Made In Cash. 3. Because, On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Fact & In Law That The Payments Of Construction Had Made Not Being Rejected By The Ld. Ao. However, Due To Ongoing Work It Is A General Practice To Obtain Bills/Settlement Receipts Only On Finalization Of The Work, The Ld. Ao Has Arbitrarily Rejected The Same.

section 143(3) of the Income Tax Act, 1961 dated 16.04.2021. The grounds of appeal are as under: - “1. Because, on the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in fact and in law in confirming the disallowance made by Assessing Officer Rs. 60,20,000/- as building expenditure