M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

iii) of Section 2 (5B) of the "Act". 9.1 BECAUSE the learned CIT (Appeals) has erred in law and on facts in holding that in the transactions of leasing out industrial sites/ sheds to the entreprenurs "the lesser became a financier and the lessee becomes a debtor of the amount" which is equivalent to advancing amount" and on that basis

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

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

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

disallowed despite the assessee having been engaged in the education activities, duly and cancellation of registration under section 12A of the Act is subjudice. (iii) 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. A.Ys. 2017-18 & 2018-19 8. The learned authorities below

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

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

iii) That the above exemption has been denied invoking the provisions of section\n13(3) of the Act, without giving any specific findings in this regard.\n8. The learned authorities below have erred in law as well as on facts in not allowing\nthe charitable expenditure at Rs.20 crore, being donation to other charitable trust\nregistered under section

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)

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

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

M/S AYODHYA DEVELOPMENT AUTHORITY(FORMERLY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),AYODHYA vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

disallowing the exemption u/s 11on the ground that the appellant is hit by the provisions of section 13(1)(c) read with section 13(3) of Income-tax Act, 1961. 5. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts by not treating the appellant as Charitable Institution, even though the same has already

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

10). Hon'ble Supreme Court in the case of CIT vs. Gujarat Maritime Board 295 ITR 561 has held that where the assessee was under a legal obligation to apply its income which was directly and substantially from ITA. Nos.232 to 235/LKW/2023 Page 4 of 22 the business held under trust for the development of minor ports in the State

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

10). Hon'ble Supreme Court in the case of CIT vs. Gujarat Maritime Board 295 ITR 561 has held that where the assessee was under a legal obligation to apply its income which was directly and substantially from ITA. Nos.232 to 235/LKW/2023 Page 4 of 22 the business held under trust for the development of minor ports in the State

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

10). Hon'ble Supreme Court in the case of CIT vs. Gujarat Maritime Board 295 ITR 561 has held that where the assessee was under a legal obligation to apply its income which was directly and substantially from ITA. Nos.232 to 235/LKW/2023 Page 4 of 22 the business held under trust for the development of minor ports in the State

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-APPEAL, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

10). Hon'ble Supreme Court in the case of CIT vs. Gujarat Maritime Board 295 ITR 561 has held that where the assessee was under a legal obligation to apply its income which was directly and substantially from ITA. Nos.232 to 235/LKW/2023 Page 4 of 22 the business held under trust for the development of minor ports in the State

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

disallowance of expenses of Rs.3508236/- by dismissing the appeal. ITA No.295/LKW/2023 Page 4 of 28 3. Because on the whole facts, circumstances of the case and materials on record, the Id. CIT(A) has erred in denying allowability of deduction under section 80P(2)(a)/ 80P(2)(a) (iii) of the Income tax act 1961, in respect of the assessed

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

disallowance of expenses of Rs.3508236/- by dismissing the appeal. ITA No.295/LKW/2023 Page 4 of 28 3. Because on the whole facts, circumstances of the case and materials on record, the Id. CIT(A) has erred in denying allowability of deduction under section 80P(2)(a)/ 80P(2)(a) (iii) of the Income tax act 1961, in respect of the assessed

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

iii) accordingly, the appellant has already been held to be eligible for registration under \nsection 12A in terms of the aforesaid order of the Hon'ble ITAT \n(iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued \ncertificate of registration under section 12A dated 28.01.2010 which covers the year under \nreference also

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

iii) accordingly, the appellant has already been held to be eligible for registration under \nsection 12A in terms of the aforesaid order of the Hon'ble ITAT.\n(iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued \ncertificate of registration under section 12A dated 28.01.2010 which covers the year under \nreference also

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

iii) accordingly, the appellant has already been held to be eligible for registration under \nsection 12A in terms of the aforesaid order of the Hon'ble ITAT \n(iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued \ncertificate of registration under section 12A dated 28.01.2010 which covers the year under \nreference also

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

10(34) and\noffered suo-moto disallowance of administrative expenses under section 14A\nAssessing Officer on not being satisfied with working of disallowance by assessee,\ninvoked rule 8D(2)(iii