LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. I.T.A. Nos.185,186,163,164,439/Lkw/2019 3 4. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in disallowing

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowance relating to Infrastructure fund, Vambay Scheme Fund and Revolving fund. 2. These grounds primarily relate to the application of Section 11(2) and 11(3) of the Act. 3. The A.O., in his assessment order, made a number of additions on account of depletion in value of stock, receipts towards Infrastructure fund, receipts towards Vambay Scheme Fund and Page

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

12A does not automatically entitle the assessee to claim exemptions under section 11(1) and section 11(2) of the Act unless the requirements of these sections of the Act read with Rule 17(2) of the Income Tax Rules and other relevant provisions of the Act were fulfilled. Going through the provisions of section 11(1)(a), she held

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

disallowing the exemption u/s 11, Page 7 of 86 (UP AWAS EVAM VIKAS PARISHAD) 12 and 13 read with first Proviso to section 2(15) on 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.” C.O.No.02/Lkw/2020 “1. That the Ld. CIT(A) erred

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

disallowing the exemption u/s 11, Page 7 of 86 (UP AWAS EVAM VIKAS PARISHAD) 12 and 13 read with first Proviso to section 2(15) on 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.” C.O.No.02/Lkw/2020 “1. That the Ld. CIT(A) erred

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

disallowing the exemption u/s 11, Page 7 of 86 (UP AWAS EVAM VIKAS PARISHAD) 12 and 13 read with first Proviso to section 2(15) on 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.” C.O.No.02/Lkw/2020 “1. That the Ld. CIT(A) erred

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. 4. That the Ld. Assessing Officer has erred in law and on facts in disallowing

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

12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section 2(15) of the Income- tax Act. 4. That the Ld. Assessing Officer has erred in law and on facts in disallowing