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

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

section 143(3).\n(3) That a demand of tax as computed in the computation sheet is without\njurisdiction void-ab-inito and is liable to be annulled.\n(4) That the Ld. Authorities below have erred in law as well as on facts in confirming\nthe addition of Rs.736591857/-comprising\n•\nCorpus Donation aggregating

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)

4(2) of the Income Tax Act. It was submitted that the ld. AO had taken a wrong interpretation of section 58 and to treat the authority as non-charitable on the basis of the provisions of section 58, was totally incorrect. Furthermore, it was submitted that the registration granted to the assessee under section 12AA, was still in operation

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)

4(2) of the Income Tax Act. It was submitted that the ld. AO had taken a wrong interpretation of section 58 and to treat the authority as non-charitable on the basis of the provisions of section 58, was totally incorrect. Furthermore, it was submitted that the registration granted to the assessee under section 12AA, was still in operation

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)

4(2) of the Income Tax Act. It was submitted that the ld. AO had taken a wrong interpretation of section 58 and to treat the authority as non-charitable on the basis of the provisions of section 58, was totally incorrect. Furthermore, it was submitted that the registration granted to the assessee under section 12AA, was still in operation

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)

4(2) of the Income Tax Act. It was submitted that the ld. AO had taken a wrong interpretation of section 58 and to treat the authority as non-charitable on the basis of the provisions of section 58, was totally incorrect. Furthermore, it was submitted that the registration granted to the assessee under section 12AA, was still in operation

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

charitable purpose. 38. In 1918, expression was inserted in Indian Income Tax Act, 1918 adding the phrase "advancement of other objects of general public utility", without any restriction or qualification whatever in Explanation to Section 4 (3). In Trustees of Tribute, in re (1935) 3 ITR 246, 272 (Lah) Justice Tek Chand remarked, that Indian legislature, has used a phraseology

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

charitable purpose. 38. In 1918, expression was inserted in Indian Income Tax Act, 1918 adding the phrase "advancement of other objects of general public utility", without any restriction or qualification whatever in Explanation to Section 4 (3). In Trustees of Tribute, in re (1935) 3 ITR 246, 272 (Lah) Justice Tek Chand remarked, that Indian legislature, has used a phraseology

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

charitable purpose. 38. In 1918, expression was inserted in Indian Income Tax Act, 1918 adding the phrase "advancement of other objects of general public utility", without any restriction or qualification whatever in Explanation to Section 4 (3). In Trustees of Tribute, in re (1935) 3 ITR 246, 272 (Lah) Justice Tek Chand remarked, that Indian legislature, has used a phraseology

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

4:- (i) That the exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) That the above exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. Page

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

4:- (i) That the exemption under section 11 of the Act has been disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) That the above exemption has been denied invoking the provisions of section 13(3) of the Act, without giving any specific findings in this regard. Page

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

In the result, all the appeals of the assessee are partly allowed

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

charitable purposes, when subsequently it is found that its income either enures or is used or applied directly or indirectly for the benefit of any person specified under sub-section (3) of section 13, then such trust becomes disentitled to claim any exemption under section 11. But the list of such persons as contained under section 13(3 ) does

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

In the result, all the appeals of the assessee are partly allowed

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

charitable purposes, when subsequently it is found that its income either enures or is used or applied directly or indirectly for the benefit of any person specified under sub-section (3) of section 13, then such trust becomes disentitled to claim any exemption under section 11. But the list of such persons as contained under section 13(3 ) does

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

In the result, all the appeals of the assessee are partly allowed

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

charitable purposes, when subsequently it is found that its income either enures or is used or applied directly or indirectly for the benefit of any person specified under sub-section (3) of section 13, then such trust becomes disentitled to claim any exemption under section 11. But the list of such persons as contained under section 13(3 ) does

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

4. That the Ld. CIT(A) erred in not taking into consideration provisions contained in Section 13(3) of the Act.” 5. As regards the original grounds of appeal, it was submitted that besides common grounds of appeal regarding exemption u/s 11 of the Act for all the appeals, some other grounds have also been taken

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

4. That the Ld. CIT(A) erred in not taking into consideration provisions contained in Section 13(3) of the Act.” 5. As regards the original grounds of appeal, it was submitted that besides common grounds of appeal regarding exemption u/s 11 of the Act for all the appeals, some other grounds have also been taken

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

4. That the Ld. CIT(A) erred in not taking into consideration provisions contained in Section 13(3) of the Act.” 5. As regards the original grounds of appeal, it was submitted that besides common grounds of appeal regarding exemption u/s 11 of the Act for all the appeals, some other grounds have also been taken

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

4. That the Ld. CIT(A) erred in not taking into consideration provisions contained in Section 13(3) of the Act.” 5. As regards the original grounds of appeal, it was submitted that besides common grounds of appeal regarding exemption u/s 11 of the Act for all the appeals, some other grounds have also been taken

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

4. That the Ld. CIT(A) erred in not taking into consideration provisions contained in Section 13(3) of the Act.” 5. As regards the original grounds of appeal, it was submitted that besides common grounds of appeal regarding exemption u/s 11 of the Act for all the appeals, some other grounds have also been taken

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

4. That the Ld. CIT(A) erred in not taking into consideration provisions contained in Section 13(3) of the Act.” 5. As regards the original grounds of appeal, it was submitted that besides common grounds of appeal regarding exemption u/s 11 of the Act for all the appeals, some other grounds have also been taken