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

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

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

2. That the Ld. A.O. is wrong in contending and taking shelter under ITAT Order in Appeal No. ITA 821 and 544 / LKW -2012 and ITA 108/LKW -2013 for Assessment Year 2009-10 so as to justify addition of Rs. 77,80,570/- and Rs 4,20,15,078/- to the total income of the Assessee whereas

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

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 towards provision for wage arrears.\nAccording to PCIT, AO had not conducted required enquiries to be conducted under respective\nprovisions of the Act, which rendered the assessment order erroneous

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.

2 A.Y. 2017-17 M/s Welldone Infrastructure Pvt. Ltd. income tax and the balance was to be chargeable to Income Tax under the head, “income from house property”. It was further submitted that under the head income from “income from house property”, there was no differentiation between the fact of whether the property was a commercial property or a residential

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

section 11(2), while directing the ld. AO to compute the income in the manner provided under section 11. Accordingly, additional ground number 2 does not seem to fit with the facts of the case and therefore it is also dismissed. This brings us to additional ground number 3 ie that the Ld CIT(A) has not considered whether

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

2), while directing the ld. AO to compute the income in the manner\nprovided under section 11. Accordingly, additional ground number 2 does not seem\nto fit with the facts of the case and therefore it is also dismissed. This brings us to\nadditional ground number 3 ie that the Ld CIT(A) has not considered whether the\nmoney

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

2 does not seem\nto fit with the facts of the case and therefore it is also dismissed. This brings us to\nadditional ground number 3 ie that the Ld CIT(A) has not considered whether the\nmoney of the parishad was being invested in the specified modes or not. In this\ncontext, we observe that there were no fetters

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

2), while directing the ld. AO to compute the income in the manner\nprovided under section 11. Accordingly, additional ground number 2 does not seem\nto fit with the facts of the case and therefore it is also dismissed. This brings us to\nadditional ground number 3 ie that the Ld CIT(A) has not considered whether the\nmoney

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

section 11, declined to allow the assessee the benefit of\naccumulation under section 11(2) in either assessment year because of (i) its failure\nto specify the purpose for accumulation in assessment year 2007-08 and (ii) its\nfailure to file Form No.10 before the completion before the completion of\nassessment and also to specify purpose of accumulation

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

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

263 (ITAT Delhi)]. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) failed to appreciate that the amount in the above statutory fund are specifically received by virtue of Government Order dt. 15.01.1998 and are meant

PRECIOUS BJUILDTECH PRIVATE LIMITED,BAREILLY vs. PCIT, , BAREILLY

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.66/Lkw/2022 ननिाारण वर्ा/ Assessment Year: 2017-18 Precious Buildtech Pvt Ltd V. Pcit Harmony Apartment, Adiacent Income Tax Department, To Bedi International School, Bareilly-243001. Dental College Road, Pilibhit Bypass Road, Bareilly-243001. Pan:Aagcp1255R अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rakesh Garg, Adv प्रत्यर्थी कक और से /Respondent By: Shri Mazhar Akram, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 24 07 2025 घोर्णा कक तारीख/ Date Of 30 09 2025 Pronouncement: आदेश / O R D E R

house property”. (v) Besides, being the demonetization assessment year, the AO was required to examine the genuineness of the source of the cash deposits in old SBNSs, if any. CBDT vide internal guidance note for assistance of AOs for verification of cash deposits and framing of assessments in demonetization related cases dated: 13.06.2019 (F.No. 225/145/2019- ITA-II) has issued approach

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

263 (ITAT Delhi)]. \n5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs \n14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) \nfailed to appreciate that the amount in the above statutory fund are specifically received by \nvirtue of Government Order dt. 15.01.1998 and are meant

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

263 (ITAT Delhi)]. \n5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs \n14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) \nfailed to appreciate that the amount in the above statutory fund are specifically received by \nvirtue of Government Order dt. 15.01.1998 and are meant

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

263 (ITAT Delhi)].\n5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs \n14,01,930/- being the balance in 'infrastructure development fund account'. Ld. CIT(A) \nfailed to appreciate that the amount in the above statutory fund are specifically received by \nvirtue of Government Order dt. 15.01.1998 and are meant

LUCKNOW EDUCATIONAL AND SOCIAL WELFARE SOCIETY,LUCKNOW vs. ASSESSMENT UNIT, NFAC, DELHI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Shri Brahma Prakash Singh, Vs. Principal Commissioner Of 94, Vaishali Enclave, Sector-9, Indira Income Tax-2, Lucknow Nagar, Lucknow Pan: Ajmps4451L (Appellant) (Respondent) Assessee By: Sh. Dharmendra Kumar, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit-2, Lucknow Passed Under Section 263 Of The Income Tax Act On 14.03.2018. The Grounds Of Appeal Are As Under: - “1. That Revision Proceeding Initiated U/S 263 Of Income-Tax Act, 1961 By Learned Pr. Cit-2. Lucknow Is Illegal & Without Jurisdiction. 2. That Since Assessment Order Passed By The Ao Was Not Erroneous In So Far As It Is Prejudicial To The Interests Of The Revenue, Hence Revision Order Passed By Ld. Pr. Cit-2, Lucknow Is Illegal & Without Jurisdiction. 3. That Ld.Ao Had Examined The Issue & After Being Satisfied By The Documentary Evidences & Explanations Furnished By Appellant, Passed Assessment Order, Hence Revision Order, Cancelling The Assessment Order Is Illegal & Without Jurisdiction. 4. That Where An Order Passed By Ao Is Subject To An Appeal That Had Been Filed, Then Commissioner Cannot Invoke Power Under Section 263 In Such Matters, Which Are Agitated In Such Appeal. Since Issue Under Appeal Before Commissioner (Appeals) & Revision Order Passed Under Section 263 Is Same, Hence, Revision Order Passed By Commissioner Is Illegal & Without Jurisdiction. 5. That The Appellant Seeks Permission To Modify And/Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.”

2(a) to section 263. Therefore, he set aside the assessment order and directed the AO to frame a fresh order as per law, after making the necessary enquiries and examination of the issues involved and affording a fair and reasonable opportunity of hearing to the assessee. 5. The assessee is aggrieved at this order under section 263

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

2. In this regard reliance has been placed on the statement of Sh. Madho Gopal Agarwal recorded on oath under section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice