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9 results for “charitable trust”+ Unexplained Moneyclear

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Delhi177Mumbai106Chennai80Hyderabad65Bangalore50Jaipur47Chandigarh27Pune23Ahmedabad20Indore12Allahabad12Cochin11Kolkata10Lucknow9Amritsar7Nagpur6Agra3Surat3Raipur2Rajkot2Varanasi2Patna1Cuttack1Jodhpur1

Key Topics

Section 115B19Addition to Income9Section 1488Section 117Exemption7Section 12A6Section 133(6)5Charitable Trust5Section 143(3)4

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

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

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11
Section 684
Section 69A3
Unexplained Money3
Section 11(1)
Section 11(2)
Section 12A
Section 13(3)
Section 143(3)
Section 250
Section 80G
Section 80G(5)

unexplained by the details filed by the assessee. It was submitted that during the remand proceedings, the assessee had submitted the details of cash deposited to the ld. AO and the same were contained in para 10.8.2 of the order of the ld. CIT(A). It was submitted that the information that had been submitted by the assessee

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

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

unexplained by the details filed by the assessee. It was submitted that during the remand proceedings, the assessee had submitted the details of cash deposited to the ld. AO and the same were contained in para 10.8.2 of the order of the ld. CIT(A). It was submitted that the information that had been submitted by the assessee

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

ITA 557/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Mar 2019AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

Section 11Section 32Section 68

unexplained credit. It was further argued that against the addition of Rs.8,57,31,152/- the assessee could produce ledger account and vouchers for Rs.7,69,08,761/- only. 6. As regards Ground No.4, the ld. DR stated that the Assessing Officer had made the disallowance on account of personal expenses as the assessee was not able to produce proper

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

trust had accepted its own unaccounted and unexplained money in the garb of donation is based on her finding that the aforesaid Anandilal & Ganesh Podar Society was also running educational institutions and according to the Assessing Officer, the aforesaid Anandilal & Ganesh Podar Society should have rather spent the fund to develop the infrastructure of its own institute. There

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

trust had accepted its own unaccounted and unexplained money in the garb of donation is based on her finding that the aforesaid Anandilal & Ganesh Podar Society was also running educational institutions and according to the Assessing Officer, the aforesaid Anandilal & Ganesh Podar Society should have rather spent the fund to develop the infrastructure of its own institute. There

ARCHISHA EDUCATIONAL TRUST,LUCKNOW vs. THE INCOME TAX OFFICER, EXEMPTION, WARD, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 195/LKW/2020[20161-7]Status: DisposedITAT Lucknow09 Feb 2021

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

Section 115BSection 133(6)

unexplained u/s.115BBC of the Act, the addition made be deleted. 03. Because as a proper approval of the facts and also the provisions of section 115BBC, it would be found that the same are not applicable to the facts of the case, the CIT(A) has erred in upholding the addition made, the same be deleted. 04. Because name, address

INCOME TAX OFFICER (E), LUCKNOW vs. ARCHISHA EDUCATIONAL TRUST, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 242/LKW/2020[2016-17]Status: DisposedITAT Lucknow09 Feb 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

Section 115BSection 133(6)

unexplained u/s.115BBC of the Act, the addition made be deleted. 03. Because as a proper approval of the facts and also the provisions of section 115BBC, it would be found that the same are not applicable to the facts of the case, the CIT(A) has erred in upholding the addition made, the same be deleted. 04. Because name, address

SRI RAM JANKI EDUCATIONAL CHARITABLE TRUST,FAIZABAD vs. ASSESSING OFFICER (EXEMPTION), LUCKNOW

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

ITA 471/LKW/2025[2017-18]Status: DisposedITAT Lucknow31 Oct 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Sri Ram Janki Educational V. The Assessing Officer Charitable Trust (Exemption) Ram Nagar, Amawasufi Lucknow Faizabad (U.P) Tan/Pan:Aamts3887K (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

For Appellant: NoneFor Respondent: Shri R.R.N. Shukla, D.R
Section 10Section 115BSection 133(6)Section 144Section 69A

Charitable Trust (Exemption) Ram Nagar, Amawasufi Lucknow Faizabad (U.P) TAN/PAN:AAMTS3887K (Appellant) (Respondent) Appellant by: None Respondent by: Shri R.R.N. Shukla, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 24.06.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2017-18. 2.0 The brief facts

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S BHAGWAT SARAN EDUCATIONAL TRUST, BIJNOR

In the result, the appeal of the Revenue stands dismissed

ITA 475/LKW/2017[2013-14]Status: DisposedITAT Lucknow26 Apr 2019AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40Section 68

unexplained cash credit u/s 68 of the Act and which learned CIT(A) has wrongly allowed. 2.2 Arguing ground No. 3 Learned D. R. submitted that assessee had received various amounts from various persons and on an explanation sought by the Assessing Officer regarding genuineness of transactions and creditworthiness of the persons, the assessee had failed to prove the same