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

45,53,688/- on account of applying NP rate @ 11% on \ntotal turnover after rejecting the book result shown, in section 145(3) of the Act, \nwithout appreciating the fact that the trading results shown by the assessee \nwere found open to verification and were unreliable. \n\n2. Whether on facts and circumstances of the case

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

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

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

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

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

45,79,821 81,66,298 6.07 11% 7% 2016-17 48,75,65,110 2,74,84,960 5.64 11% 7% Erstwhile Scrutiny u/s 143(3) dated 14.12.2011 by JAO and adhoc addition of Rs. 25,00,000/- 2017-18 61,73,38,236 3

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

45,79,821 81,66,298 6.07 11% 7% 2016-17 48,75,65,110 2,74,84,960 5.64 11% 7% Erstwhile Scrutiny u/s 143(3) dated 14.12.2011 by JAO and adhoc addition of Rs. 25,00,000/- 2017-18 61,73,38,236 3

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

45,79,821 81,66,298 6.07 11% 7% 2016-17 48,75,65,110 2,74,84,960 5.64 11% 7% Erstwhile Scrutiny u/s 143(3) dated 14.12.2011 by JAO and adhoc addition of Rs. 25,00,000/- 2017-18 61,73,38,236 3

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

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

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

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

45,53,688/- on account of applying NP rate @ 11% on \ntotal turnover after rejecting the book result shown, in section 145(3) of the Act, \nwithout appreciating that the trading results shown by the assessee were \nfound open to verification and were unreliable. \n2. Whether on facts and circumstances of the case and in law, the CIT(A) erred

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

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

3. The Ld.CIT(A), Lucknow has erred in law and on facts in deleting the addition of Rs.11,93,00,020/-on account of interest on LIC loan without appreciating the fact that deduction of interest on LIC loan from sale is against the tariff order decided by UPERC. 4. The CIT(A), Lucknow has erred

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

45,79,821\n81,66,298\n6.07\n11%\n7%\n2016-17\n48,75,65,110\n2,74,84,960\n5.64\n11%\n7%\nErstwhile Scrutiny u/s\n143(3) dated\n14.12.2011 by JAO and\nadhoc addition of Rs.\n25,00,000/-\n2017-18\n61,73,38,236\n3,84,84,570\n6.23\n11%\n7%\n2018

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

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 under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice