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

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

5) is also\nagainst law.\n9. While passing order treating the Trust as business entity Ld. A. O. was under\nobligation to allow deduction under section 80G. However, no such deduction is\nallowed.\n10. On the facts and circumstances of the case, the learned authorities below have\nerred, both on facts and in law, in charging interest under Sections 234A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) 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. Page 18 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 4.1 Section

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowed despite the assessee having been engaged in the education activities, duly registered under section 12A of he Act. (ii) 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. Page 18 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 4.1 Section

KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

5 & 6 in IT(SS)A. No.91/LKW/2022 are also\nallowed since the levy of interest u/s 234B of the Act is\nconsequential and disallowance u/s 80G of the Act of\nRs.3,75,000/- is not based on any incriminating evidence. Rest of\nthe grounds are general in nature. Needs no separate\nadjudication. Appeal of the assessee is partly allowed

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

KHAIRABAD EYS HOSPITAL SOCIETY,KANPUR vs. ITO(EXEMPTION), KANPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshrakhairabad Eye Hospital V. Income Tax Officer Society (Exemption) 112/202, Swaroop Nagar, Aayakar Bhawan, Civil Kanpur-208002. Lines, Kanpur-208001. Pan: Aaatk3893P (Appellant) (Respondent) Appellant By: Shri Pradeep Seth, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

80G of the Act which could only be allowed if the assessee’s income had been exempt U/s 11 and 12 as it is a pre- condition for exemption under the aforesaid provisions vide sub section (5) Clause (i) of the Act. 8) That without prejudice to the foregoing grounds the learned Addl./Jt.C.1.T.(Appeals) has further erred

SHRI GOVERDHAN SARASWATI VIDHYA MANDIR,DHARAMPUR vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

section 80G of the Act. 4. We have heard the rival parties and have gone through the material placed on record. It is an undisputed fact that the CIT (Exemptions) wanted certain information for considering approval u/s 80G of the Act and the assessee replied to those queries vide letter dated 08/02/2024. This fact has been noted by CIT (Exemptions

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

disallowances of\nRs.4,03,000/- against donation of Rs.8,06,000/- paid to Ram JanamBhumi.\nThe said donation is eligible u/s 80G and may kindly be allowed as\ndeduction claimed.\nIssue No. 14 – AY 2022-23\nAddition u/s 69A – Cash found Rs.43,12,800/-\nThat during the course of search cash amounting Rs.35,31,800/- from\nbusiness/residential place