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

section 11 becomes applicable fully and there cannot be any part-by-part or piecemeal applicability and sec. 11 cannot be read to contemplate disallowance of the very Receipts which are covered u/s 11 per se. 8. The learned CIT Appeals erred in law in passing the impugned order dated 14.09.2020 as an arbitrary exercise of discretion being contrary

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