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)

disallowing the exemption w/s 11 of the LT. Act 1961 as claimed by the assessee. 3. That the Ld. CIT (Appeals) has erred in law and highly unjustified for invoking the provisions of section 154 of the 1.T. Act by alleging that he has himself overlooked the applicability of section 13

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)

disallowing the exemption w/s 11 of the LT. Act 1961 as claimed by the assessee. 3. That the Ld. CIT (Appeals) has erred in law and highly unjustified for invoking the provisions of section 154 of the 1.T. Act by alleging that he has himself overlooked the applicability of section 13

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)

disallowing the exemption w/s 11 of the LT. Act 1961 as claimed by the assessee. 3. That the Ld. CIT (Appeals) has erred in law and highly unjustified for invoking the provisions of section 154 of the 1.T. Act by alleging that he has himself overlooked the applicability of section 13

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 the benefit of surplus of income which was exempt as per the provisions of section 11, only on account of the fact that there was perceived violation of section 13(1

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

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

disallowed the benefit of surplus of income\nwhich was exempt as per the provisions of section 11, only on account of the fact\nthat there was perceived violation of section 13(1

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

1)(a)(v) by the Finance Act, 2021 was neither argued nor referred for consideration of the Hon’ble Court. (5) That the present disallowance is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient time and opportunity to have its say on the reasons relied upon by him.” 2. In this case

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

13(3) of the Act.\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of additions made to the total income with reference to grounds on which such additions where made.\"\n\n2.1 In ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also subsequently filed additional grounds of appeals as under:-\n“1

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

13-19 of the paper book. Following case laws are also squarely applied in the present case: 1- [2023] 149 taxmann.com Section 80P, read with section 139, of 28 (Rajkot Trib.) IN THE the Income-tax Act, 1961 - ITAT RAJKOT BENCH Deductions - Income of co-operative Lunidhar Seva Sahkari societies (Claim raised in belated Mandali Ltd. v. Assessing return) - Assessment

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

disallowance of provision of gratuity u/s 40A(7) of the Act. Ground no. 1 of the appeal is accordingly allowed. 13. Ground nos. 2, 3 & 4 of the appeal, relates to claim for allowance of deduction on account of payment of EPF/ESI before the filing of return in accordance with the provisions of Section

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

disallowance of provision of gratuity u/s 40A(7) of the Act. Ground no. 1 of the appeal is accordingly allowed. 13. Ground nos. 2, 3 & 4 of the appeal, relates to claim for allowance of deduction on account of payment of EPF/ESI before the filing of return in accordance with the provisions of Section

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

13(3) of the Act.\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of\nadditions made to the total income with reference to grounds on which such additions\nwhere made.\"\n2.1 In ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also\nsubsequently filed additional grounds of appeals as under:-\n“1

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

13(8) were applicable to the assessee's case and\ntherefore, the aggregate receipts of the assessee trust from its activities of sale of\nplots, flats and commercial booths and also its income earned from non-\nconstruction fee, transfer fee, penal interest and compounding fee etc., were held to\nbe entitled for exemption under section 11. On the issue

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

13(8) were applicable to the assessee's case and\ntherefore, the aggregate receipts of the assessee trust from its activities of sale of\nplots, flats and commercial booths and also its income earned from non-\nconstruction fee, transfer fee, penal interest and compounding fee etc., were held to\nbe entitled for exemption under section 11. On the issue

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

13(8) were applicable to the assessee's case and\ntherefore, the aggregate receipts of the assessee trust from its activities of sale of\nplots, flats and commercial booths and also its income earned from non-\nconstruction fee, transfer fee, penal interest and compounding fee etc., were held to\nbe entitled for exemption under section 11. On the issue

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

section 2(24)(x) r.w.s.36(1)(va), the entire contribution made by\nthe employees during the relevant year was disallowed and added to the total income\nof the assessee. In the profit and loss account, the assessee had claimed an expense of\nRs.1,34,46,857/- under the head, “provisions and contingencies”. These consisted of,\n\"provisions for non-performing

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. That the notice issued and assessment completed under section 153A of the act is invalid and unlawful being without jurisdiction. 2. That the learned assessing officer has erred in invoking section 153A of the Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. That the notice issued and assessment completed under section 153A of the act is invalid and unlawful being without jurisdiction. 2. That the learned assessing officer has erred in invoking section 153A of the Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. That the notice issued and assessment completed under section 153A of the act is invalid and unlawful being without jurisdiction. 2. That the learned assessing officer has erred in invoking section 153A of the Income Tax Act, 1961. 3. That the learned assessing officer has erred in making addition arbitrarily without any relevance or nexus to the seized material

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