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

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe 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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

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

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

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

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

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

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

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\n\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\n\napplication of mind and specificity as prescribed in section 11(2) of the Act. He,\ntherefore, held that

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

Charitable Trust vs. ADIT (Exemption) 79 ITD 1 (Del).\nthe ld. CIT(A) held that in the case of the assessee, the purpose of\naccumulation of setting apart the income to attain the objects showed a lack of\n19\nITA Nos.532 & 533/LKW/2014\nITA Nos.534 & 535/LKW/2014\nITA Nos.21 & 22/LKW/2019\nU.P. Awas Evam Vikas Parishad\napplication 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