MEDICAL EDUCATIONAL & CULTURE DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowing the exemption claimed by the assessee under section 11 of the Act was that the requisite form, i.e., Form 10B

AJAY ARORA,KANPUR vs. ADDL. CIT, KANPUR

In the result, the assessee’s appeal is allowed

Bench: Shri Sanjay Arora

disallowance u/s. 40(a)(i) is valid, it would not have any tax impact as the same would only go to swell his profits from the eligible undertaking, deductible in full u/s. 10B. The argument is unexceptional. Section

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

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

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

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

ALL INDIA WOMENS CONFERENCE KANPUR,KANPUR vs. THE INCOME TAX OFFICER, WARD-1(1)(1), CIVIL LINES KANPUR

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2022-23 All India Womens Conference V. The Income Tax Officer Kanpur Ward 1(1)(1) 16/4, Mahila Park, Civil Lines Civil Lines Sarsaiya Ghat, Kanpur Kanpur Tan/Pan:Aacta1200E (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.06.2024, Passed By The Addl/Jcit(A)-2, Kolkata For Assessment Year 2022-23. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under The Societies Registration Act Xxi Of 1860 & Running Working Women’S Hostel At Subsidized Rate Under The Name & Style Of ‘All India Womens Conference’, Kanpur. The Assessee-Society Is Also Registered Under Section 10Ac Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). During The Year Under Consideration, The Assessee-Society E-Filed Its Return Of Income, Declaring Nil Income. The Assessee-Society During The Year Under Consideration Had Shown Gross Receipts Of Rs.10,52,829/- And

section 10(23C) of the Income Tax Act, 1961, therefore no income is exigible to tax, therefore the disallowance made is liable to be deleted. 8. That the Ld. Addl./Joint Commissioner of Income Tax (Appeals)-4, Kolkata has erred in law and on facts sustaining the Disallowance of Rs.10,52,829/- made by the Ld. A.O. because such disallowance

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

10B and at the same time alongwith\nForm 3CA, 3CB and Form 10CCB. The ld. AO observed that evidently the assessee\nhad both claimed exemption under section 11 of the Act and also deduction under\nsection 80IB(10) of the Act. Therefore, the assessee was asked to explain, why in\nview of the claim made under section 80IB

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

10B and at the same time alongwith\nForm 3CA, 3CB and Form 10CCB. The ld. AO observed that evidently the assessee\nhad both claimed exemption under section 11 of the Act and also deduction under\nsection 80IB(10) of the Act. Therefore, the assessee was asked to explain, why in\nview of the claim made under section 80IB

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

disallowed by\nthe AO, the order of the CIT(A) is contrary to facts, bad in law\nand the same be deleted.\n2.6.2 GROUNDS IN ASSESSMENT YEAR 2014-15:\n1. Because the entire reassessment proceedings initiated u/s\n147/143(3) of the Act is without jurisdiction, bad in law and\nbe quashed.\n02. Because there being neither reason to believe

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

section 11, did not consider the findings of the AO with\nrespect to section 11(2), section 13(1)(d) and section 13(3). He has pointed out that\nonce the ld. CIT(A) had held that the income of the assessee should be computed in\nthe manner specified in section 11, taking into account information given in the\naudit

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

10B and at the same time alongwith\nForm 3CA, 3CB and Form 10CCB. The ld. AO observed that evidently the assessee\nhad both claimed exemption under section 11 of the Act and also deduction under\nsection 80IB(10) of the Act. Therefore, the assessee was asked to explain, why in\nview of the claim made under section 80IB

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

10B and at the same time alongwith Form 3CA, 3CB and Form 10CCB. The ld. AO observed that evidently the assessee had both claimed exemption under section 11 of the Act and also deduction under section 80IB(10) of the Act. Therefore, the assessee was asked to explain, why in view of the claim made under section 80IB

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

10B and at the same time alongwith\nForm 3CA, 3CB and Form 10CCB. The ld. AO observed that evidently the assessee\nhad both claimed exemption under section 11 of the Act and also deduction under\nsection 80IB(10) of the Act. Therefore, the assessee was asked to explain, why in\nview of the claim made under section 80IB

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)

section 11(1A). The accounts had been audited and the audit report in Form 10B had been obtained from the auditor on 25.07.2013. Till A.Y. 2012-13, furnishing of 2 Charak Health Care & Rural Development Society A.Y. 2013-14 audit report was manual and only from 2013-14, it became online. Since, it was a maiden year of filing

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

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

UDAAN SEWA SAMITI,KANPUR NAGAR vs. CPC BANGLORE, KANPUR

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

section 143(1) of the Act ITA No.150/LKW/2024 Page 2 of 9 and disallowed the exemption claimed by the assessee of Rs.12,97,442/-. 2.0 Aggrieved, the assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee on the ground that Audit Report in Form 10B