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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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

1. That the Ld. CIT(A) erred in having failed to consider the provisions contained in Section 13(8) introduced by the Finance Act, 2012 with retrospective effect from 01.04.2009. 2. That the Ld. CIT(A) failed to take into account the fact that the Assessee was not entitled to the benefit of Section 11 during the year

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

1. That the Ld. CIT(A) erred in having failed to consider the provisions contained in Section 13(8) introduced by the Finance Act, 2012 with retrospective effect from 01.04.2009. 2. That the Ld. CIT(A) failed to take into account the fact that the Assessee was not entitled to the benefit of Section 11 during the year

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

1. That the Ld. CIT(A) erred in having failed to consider the provisions contained in Section 13(8) introduced by the Finance Act, 2012 with retrospective effect from 01.04.2009. 2. That the Ld. CIT(A) failed to take into account the fact that the Assessee was not entitled to the benefit of Section 11 during the year

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

c. F. Andrews Education Society (Regd) Vs Union of India and others in Wirt Petition No.1061 & 1288 of 2020 respectively. The Hon’ble High Court, after considering the above circulars, has upheld the validity of CBDTs circulars in the matter and also their due compliance by the sub-ordinate authorities with the following observations - “17. Section 11 which deals with

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

12A was not allowed. There was simply no basis for the AO to disallow the entire expenditure and too in a proceeding under section 143(1) because this was against the scheme of the Act in itself. It was therefore, prayed that had the assessee been aware about this order, it would have definitely filed an appeal and obtained substantial

RASHEEDA MEMORIAL TRUST,LUCKNOW vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Rasheeda Memorial Trust V. The Cit (Exemption) Flat No.501, 4Th Floor Lucknow Ashoka Apartment Kaiserbagh, Lucknow Tan/Pan:Aactr8980N (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 28 07 2022 Date Of Pronouncement: 10 08 2022 O R D E R

delay is hereby condoned. 3. The facts of the case are that the assessee filed an application for registration under section 12A(1) of the Income- tax Act, 1961 on 12.6.2017 before the CIT (Exemptions), Lucknow. The ld. CIT (Exemptions) rejected the application of the assessee, vide his order dated 26.12.2017, observing that the applicant-Assessee has failed to provide

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

c) On perusal of the Section for which the appellant was incorporated, it is seen that the very primary purpose for its incorporation was "to undertake removal and disposal of trees and exploitation of forest resources entrusted to it by the State Government". The modus operandi being adopted for removal trees and the exploitation of produce has been diagrammatically explained

DEPUTY COMMISSIONER OF INCOME TAX(E), LUCKNOW vs. M/S. VYAVSAYIK PARIKSHA PARISHAD, LUCKNOW

In the result, the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Dy. Cit (Exemptions) V. M/S Vyavsayik Pariksha Parishad Lucknow 2, Aliganj Lucknow Tan/Pan:Aaatv9447J (Appellant) (Respondent) Appellant By: Smt. Abha Kala Chanda, Cit (Dr) Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 17 08 2021 Date Of Pronouncement: 07 09 2021 O R D E R

section 121(A)(i)(b) of the Act; that the ld. CIT(A) was not justified in allowing the claim of the assessee inspite of the fact that the Audit Report in Form 10B was also delayed and the assessee had not applied for condonation of delay, in the light of Circular No.10/2019; and that therefore, the order passed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

MAA SIDDHIDATRI SEVA SAMITI,LUCKNOW vs. ITO, EXEMPTION WARD, LUCKNOW, LUCKNOW

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

Bench: Shri T.S. Kapoor

1, Lucknow (hereinafter referred to as Learned CIT-A erred on facts and in law in passing the order impugned dated 14.09.2020 and by directing the AO - ITO (Exemption), Lucknow to make an ad hoc addition/ disallowance of Rs 5,00,000/- by invoking section 69A read with sec. 115 BBE out of an amount Rs. 25,71,750/- which

BALAJI EDUCATIONAL WELFARE SOCIETY,LUCKNOW vs. ASSESSING OFFICER, CPC, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Balaji Educational Welfare V. Assessing Officer, Cpc Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. Pan:Aacab8487H (Appellant) (Respondent) Appellant By: Shri Sharad Srivastava, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

condone the delay of revising the return or alter the data filed in the ITR.” (B.1) The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 23.09.2025 of the Ld. CIT(A). In the course of appellate proceedings in Income Tax Appellate Tribunal (ITAT), a paper book containing the following particulars was filed from

ACIT (E), LUCKNOW vs. M/S MANAGER, ANGLO SANSKRIT COLLEGE, FATEHPUR

In the result, the appeal is allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

1. Ld. Commissioner of Income Tax (A) has erred in law and facts by deleting the addition made by AO without appreciating the facts that Ld. CIT(Exemption) has granted registration u/s 12A w.e.f. 15/02/2017 which is not applicable in the proceedings of the said Assessment Year (2014-15). I.T.A. No.262/Lkw/2020 Assessment Year:2014-15 2 2. Ld. Commissioner

NAVUDAI SHIKSHAN AND JAN KALYAN SEWA SAMITI,KANPUR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Navudai Shikshan & Jan Kalyan Sewa Vs. The Commissioner Of Income Samiti, 117/K/30, Sarvodaya Nagar, Tax (Exemption), Lucknow Kanpur-208005 Pan: Aagfn4916N (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.08.2025 Date Of Pronouncement: 17.10.2025 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 (Exemption), Lucknow Under Section 263 Of The Income Tax Act Dated 30.03.2021 Setting Aside The Orders Of The Ld. Assessing Officer Passed Under Section 143(3) Of The Income Tax Act For The A.Y. 2016-17 On 15.12.2018. The Grounds Of Appeal Are As Under:- “01. Because The Order Passed By Cit(E) U/S 263 Of The Act Dt. 30.03.2021 Is Without Jurisdiction, Bad In Law & Be Quashed. 02. Because The Order Passed By Ao, Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue The Action Of The Cit(E) Set-Asiding The Said Order Is Without Jurisdiction, Contrary To The Provisions Of Law, Be Quashed. 03. Because The Order Passed By The Ao Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue, The Cit(E) Has Erred In Law In Setting Aside The Same, The Order Passed By Cit(E) Be Quashed & That As Passed By The Ao Be Restored. 04. Because The Cit(E) Has Failed To Appreciate That The Initial Assessment Was A Deep Scrutiny Assessment Framed U/S 143(3) Wherein Voluminous Queries Were Raised Which Were Complied With & Thoroughly Examined/ Verified By The Ao, The Necessary Enquiring Having Being Done, It Is Neither A Case Of No Inquiring Or Lack Of Enquiring, As Such The Cit(E) Has Erred In Setting Aside The Assessment Order, The Order Passed By Cit(E) Be Quashed.

delay which requires condonation and therefore, the appeal is taken up for adjudication. 3. The facts of the case are that the assessment of the assessee was completed under section 143(3) on 15.12.2018 in the status of an AOP in which exemption under section 11 was not allowed. The society had applied for grant of registration under section 12A

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

In the result, the appeal of the assessee is allowed

delay in\nfiling of the said appeal. After considering the facts mentioned in\nthe condonation petition and the order of the Hon'ble Supreme\nCourt in the matter, the appeal is held to be filed in time and is\naccordingly taken up for adjudication.\n\n3.\nThe facts of the case are that the assessee society filed a\nreturn

INCOME TAX OFFICER-3(2), LUCKNOW vs. M/S DEV BHOOMI PROMOTERS & DEVELOPERS PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2012-13

delay was condoned and Learned D. R. was asked to proceed with his arguments. 3. Learned D. R. submitted that in this case the assessee had issued share capital to four companies at a premium and had forfeited the share application money and therefore, the Assessing Officer required the assessee to explain and on examination of the explanation, the Assessing