SHIMLA PROPERTIES,LUCKNOW vs. PR. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal filed by the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Shimla Properties V. The Pcit 30C, Datiya House Lucknow Khursheed Bagh Lucknow Tan/Pan:Ablfs9732M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Neeraj Kumar, Cit (Dr) Date Of Hearing: 16 08 2022 Date Of Pronouncement: 01 09 2022 O R D E R

house property at Rs.26,49,790/-; and ii) plot income of Rs.68,600/-, the said issues not being the subject matter of the re- assessment proceedings, the period of limitation as envisaged under sub-section (2) of section 263 of the Act commenced from the date of intimation/order u/s 143

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

house property situated at \nLucknow at the time of transfer of property that violates the provisions of section 54F \nof Income Tax Act, 1961. \n\n6. Whether on facts and circumstances of the case and in law, the CIT(A) erred in \ndeleting the addition of Rs.1,00,000/- in respect of gift received from father Shri \nSurya Narayan Pandey

SUSHIL TULI,SHAHJAHANPUR vs. INCOME TAX OFFICER-1(5), SHAHJAHANPUR

In the result, the appeal of the assessee is partly allowed

143(3) of the I.T Act 1961, without considering the fact that the basic two conditions of Section 22 are must for treating Rental Income as Income from House property

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

house property situated at\nLucknow at the time of transfer of property that violates the provisions of section 54F\nof Income Tax Act, 1961.\n\nI.T.A. No.608/Lkw/2024, A.Y. 2020-21 (Revenue’s Appeal)\n\n4. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.1,74,492/- on account

SHRI KINGSHUK GHOSHAL,LUCKNOW vs. INCOME TAX OFFICER-6(5), LUCKNOW

The appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Shri Kinghshuk Ghoshal V. The Ito 6(5) E-402, Halwasiya Utsav Enclave Lucknow Opposite Hal, Faizabad Road Lucknow Tan/Pan:Affpg3258L (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 26.12.2017, Passed By The Learned Commissioner Of Income Tax (Appeal), Lucknow-3 (Ld. Cit(A)) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 29.11.2012, Declaring A Total Income Of Rs.1,05,233/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass. During The Course Of Assessment Proceedings, The Assessing Officer (Ao) Noticed That The Assessee Was Earning Interest Income From Saving Bank Deposits & Fdrs & That The Assessee Had Claimed Exemption Of Rs.71,54,619/- Under Section 54 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). During The

143(2) issued on the basis of selection of case through CASS methodology has vitiated the whole assessment proceedings and as such the impugned assessment order is to be held as null and void. WITHOUT PREJUDICE TO THE AFORESAID 3. BECAUSE the "CIT(A)" has erred in law and on facts in upholding the addition

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

Housing Projects Ltd. ITA No.179/2011 HC of\nDelhi - Dt. of order 1.3.2012 343 ITR 329(Delhi)\nIn the present case, the findings recorded not gone into and has not given\nany by the Tribunal are correct as the CIT has reason for observing that\nthe order passed by the Assessing Officer was erroneous. The finding\nrecorded

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

property 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 but once the registration had been

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 263 of the Income Tax Act, in as much as the original assessment order dated 11-02-2016 is neither erroneous nor prejudicial to the interest of revenue. 3. That the Ld. PCIT was wrong in not passing an speaking order ignoring the submissions made by the assessee during proceeding u/s 263 rendering the order under appeal

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

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

143(3) on four issues. PCIT had questioned\ndeductions allowed towards bad debt written off under the provision of section 36(1)(vii) &\n(viia), including newly inserted Explanation (2) to section 36(1)(vii); payment towards\ncontribution to gratuity fund and deduction claimed u/s 43B, amount paid to RBI towards\npenalty for violation of KYC norms and deduction claimed

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

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

Housing Act, 1955 (U.P. Act No. XXIII of 1955). h) To regulate building operations. i) To improve and clear slums. j) To provide roads, electricity, sanitation, water supply and other civic amenities and essential services in areas developed by it. k) To acquire movable and immovable properties for any of the purposes before mentioned. l) To raise loans from market

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

House No.\n170, Block – E, 2nd Scheme, Sujatganj, Kanpur Nagar, Sale amount\nof Rs.35,00,000/- instead of Rs.83,93,860/- (Market Value), dated\n30.01.2012, due to which that the Id. ITO-1(5), Kanpur has recorded\nthe reasons and issued notice u/s 148 after obtained approval of Id.\nPr. CIT-1, Kanpur. Copy of sale deed are annexed herewith