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

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

charitable trust\nregistered under section 12A and having recognition under section 80G(5) is also\nagainst law.\n9. While passing order treating the Trust as business entity Ld. A. O. was under\nobligation to allow deduction under section 80G. However, no such deduction is\nallowed.\n10. On the facts and circumstances of the case, the learned authorities below have\nerred

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

unexplained cash credits during the course of the reassessment proceedings. The case of the donors travelled to the Honourable Income Tax Tribunal as under- 1. DCIT Vs M/s Anandilal& Ganesh Podar Society and Group Concerns ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals- Refer Annexure 2 Page 50 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year

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

unexplained cash credits during the course of the reassessment proceedings. The case of the donors travelled to the Honourable Income Tax Tribunal as under- 1. DCIT Vs M/s Anandilal& Ganesh Podar Society and Group Concerns ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals- Refer Annexure 2 Page 50 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year

BHARTIYA JAN SEWA ASHRAM,JAUNPUR vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is allowed

unexplained cash credits, it was submitted that all the details\nhad been submitted, verification had not been carried out of the\nbooks of accounts, bills and vouchers and the Ld. AO had not\ncalled for further information before framing the remand report.\nIt was submitted that all the documents in support of grants,\ndonations and membership fee received during

TULSI GRAMODYOG SEWA SAMITI,,LUCKNOW vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), LUCKNOW

In the result, the appeals of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

credits amounting to Rs. 1,00,34,998/- were added u/s 68 of the J.T. Act, as unexplained income. ITA No.217 & 224/LKW/2022 Page 9 of 12 2. All the facts enumerated above prove that the assessee Trust never complied in true sprit with the requirements of the notices issued as well as show cause issued either in the earlier proceedings

TULSI GRAMODYOG SEWA SAMITI,LUCKNOW vs. THE CIT (EXEMPTIONS), LUCKNOW, LUCKNOW

In the result, the appeals of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

credits amounting to Rs. 1,00,34,998/- were added u/s 68 of the J.T. Act, as unexplained income. ITA No.217 & 224/LKW/2022 Page 9 of 12 2. All the facts enumerated above prove that the assessee Trust never complied in true sprit with the requirements of the notices issued as well as show cause issued either in the earlier proceedings

GURUKUL ARSH KANYA VIDHYAPEETH,NAJIBABAD, BIJNOR, UTTAR PRADESH vs. INCOME TAX OFFICER (EXEMPTION), BAREILY, BAREILY

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

Bench: Shri Kul Bharatassessment Year: 2018-19 Gurukul Arsh Kanya Income Tax Officer V. Vidhyapeeth (Exemption) Gurukul Arsh Kanya C.R. Building, Kamla Vidhyapeeth, Kotwali Road, Nehru Marg, Civil Lines, Near Shravanpur Nahar Bareily-243001. Najibabad, Bijnor-246763. Pan:Aabtg6651N (Appellant) (Respondent) Appellant By: Shri Sailesh Gupta, Ca Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 17 02 2025 Date Of Pronouncement: 20 02 2025 O R D E R

unexplained cash credit u/s 68 and taxing the same as per section 115BBE of Income Tax Act, 1961. 3. That on the facts and circumstances of the case and in the Law, the Ld. AO had grossly erred by not allowing revenue and capital expenditure as application of income for exemption u/s 11 & 12 as the assessee is registered

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

trusts are made for advancement\nof education it was held to be a charitable purpose.\nIt is therefore clear that the reliance made by AO on this judgement is\nmisplaced and rather supports the case of appellant. The above dues are\nimportant source of revenue from the students to attain the main objects of\nthe society. These dues being charged