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)

property and the AO had concluded that these discounts and reservations on allotment gave undue preferential treatment to the employees who were specified persons in section 13(3) of the Income Tax Act, thereby violating section 13(3) of the Income Tax Act. The learned CIT(A) held that since the order of the U.P. Government dated 17.12.1999 applied

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)

property and the AO had concluded that these discounts and reservations on allotment gave undue preferential treatment to the employees who were specified persons in section 13(3) of the Income Tax Act, thereby violating section 13(3) of the Income Tax Act. The learned CIT(A) held that since the order of the U.P. Government dated 17.12.1999 applied

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)

property and the AO had concluded that these discounts and reservations on allotment gave undue preferential treatment to the employees who were specified persons in section 13(3) of the Income Tax Act, thereby violating section 13(3) of the Income Tax Act. The learned CIT(A) held that since the order of the U.P. Government dated 17.12.1999 applied

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

property A.Ys. 2017-18 & 2018-19 held in trust that was set apart as per section 11(1)(a), it was argued that the same was not included in the total income of the assessee as per the scheme of assessment of charitable trusts. The disallowance had only been made because the registration of the assessee had been cancelled

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

3 of the Adhiniyam provides for the functions of the Parishad, which are also the objects of the assessee parishad. After abolition of section 10(20A) of the Act w.e.f. 1.04.2003, the assessee applied for registration under section 12AA of the Act, which was rejected by the Commissioner of Income Tax, Lucknow. Subsequently, in pursuance of directions by the ITAT

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

property allotted to the employees of the development authority. Since, it was his view that the employees of the development authority were persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the activities of the assessee could not be said to be charitable in nature, because of such concessions allowed to the employees. Accordingly

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

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

property\nheld in trust that was set apart as per section 11(1)(a), it was argued that the\nsame was not included in the total income of the assessee as per the scheme of\nassessment of charitable trusts. The disallowance had only been made because the\nregistration of the assessee had been cancelled but once the registration had been

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

3 of the Adhiniyam\nprovides for the functions of the Parishad, which are also the objects of the assessee\nparishad. After abolition of section 10(20A) of the Act w.e.f. 1.04.2003, the assessee\napplied for registration under section 12AA of the Act, which was rejected by the\nCommissioner of Income Tax, Lucknow. Subsequently, in pursuance of directions by\nthe ITAT

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

3 of the Adhiniyam\nprovides for the functions of the Parishad, which are also the objects of the assessee\nparishad. After abolition of section 10(20A) of the Act w.e.f. 1.04.2003, the assessee\napplied for registration under section 12AA of the Act, which was rejected by the\nCommissioner of Income Tax, Lucknow. Subsequently, in pursuance of directions by\nthe ITAT

DCIT, RANGE-3, LUCKNOW vs. M/S WELLDONE INFRASTRUCTURE PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2017-18 Dy. Commissioner Of Income Tax, Vs. M/S Welldone Infrastructure Range-3, Lucknow Private Limited, Lucknow Pan:Aaacw6354Q (Appellant) (Respondent) Assessee By: Sh. B.P. Yadav, Advocate Revenue By: Sh. Amit Singh Chauhan, Addl (Cit) & Sh. Sunil Kumar Rajwanshi, Addl Cit (Dr) Date Of Hearing: 10.02.2025 Date Of Pronouncement: 22.04.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A)-2, Lucknow Under Section 250 Of The Income Tax Act, 1961 Allowing The Appeal Of The Assessee Against The Order Passed By The Ld. Ao Under Section 143(3) On 19.12.2019. The Grounds Of Appeal Are As Under:- “1. That The Ld. Cit(A)-2, Lucknow Has Erred In Law & On Facts In Deleting The Addition Of Rs.2,26,72,571/- Without Appreciate The Fact That The Assessee Is Involved In The Business Of Developing Properties & Selling It & Is Earning Rental Income Which Is Incidental To The "Revenue From Business Operations" Of The Assessee. 2. Ld. Cit(A) Had Erred In Law & On Facts Ignoring The Fact That The Assessee, While Filing Original Return Of Income Had Itself Considered That Rental Are In The Nature Of Revenue From Business Operations.

3. That the issue involved in the present case is squarely covered in favour of the assessee company by various appellate courts. With a view to assist the Hon’ble Bench, we would like to rely on certain case authorities, as under:- (i) Raj Dadarkar& Associates Vs. ACIT [ 2017-394 ITR 592-SC] (Placed at page

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

property allotted to the employees of the \ndevelopment authority. Since, it was his view that the employees of the development authority \nwere persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the \nactivities of the assessee could not be said to be charitable in nature, because of such \nconcessions allowed to the employees. Accordingly

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

property allotted to the employees of the \ndevelopment authority. Since, it was his view that the employees of the development authority \nwere persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the \nactivities of the assessee could not be said to be charitable in nature, because of such \nconcessions allowed to the employees. Accordingly

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

property allotted to the employees of the \ndevelopment authority. Since, it was his view that the employees of the development authority \nwere persons covered under section 13(3) of the Income Tax Act, 1961, he concluded that the \nactivities of the assessee could not be said to be charitable in nature, because of such \nconcessions allowed to the employees. Accordingly

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

3 of the Adhiniyam\nprovides for the functions of the Parishad, which are also the objects of the assessee\nparishad. After abolition of section 10(20A) of the Act w.e.f. 1.04.2003, the assessee\napplied for registration under section 12AA of the Act, which was rejected by the\nCommissioner of Income Tax, Lucknow. Subsequently, in pursuance of directions by\nthe ITAT

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

3 of the Adhiniyam\nprovides for the functions of the Parishad, which are also the objects of the assessee\nparishad. After abolition of section 10(20A) of the Act w.e.f. 1.04.2003, the assessee\napplied for registration under section 12AA of the Act, which was rejected by the\nCommissioner of Income Tax, Lucknow. Subsequently, in pursuance of directions by\nthe ITAT

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

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

properties, movable and immovable; and (e) All moneys received by the Authority by way of rents and profits or in any other manner or From any other source. (f) The fund shall be applied towards meeting the expenses incurred by the Authority 1n the Administration of this Act and for no other purposes. 3. (8). All these provisions

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

properties, movable and immovable; and (e) All moneys received by the Authority by way of rents and profits or in any other manner or From any other source. (f) The fund shall be applied towards meeting the expenses incurred by the Authority 1n the Administration of this Act and for no other purposes. 3. (8). All these provisions

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

properties, movable and immovable; and (e) All moneys received by the Authority by way of rents and profits or in any other manner or From any other source. (f) The fund shall be applied towards meeting the expenses incurred by the Authority 1n the Administration of this Act and for no other purposes. 3. (8). All these provisions