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

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

9A was for cases where 85%\nof the income could not be applied towards charitable purposes, on account of\neither non-receipt of the income or for any other cause, which was not there in the\nassessee's case and the assessee trust had furnished the details of accumulation\nunder section 11(1)(a) in the ITR filed

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

9A of the annual\naccounts, as application of income after verification of Form 10-B.\n8. Coming to the issue of Vambay Fund, the ld. CIT(A) considered the\narguments of the assessee that the same was conceptualized under the poverty\nelevation for urban poor scheme formulated by the Government and the assessee\nhad been receiving grants from the State

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

9A of the annual\naccounts, as application of income after verification of Form 10-B.\n\n8.\nComing to the issue of Vambay Fund, the ld. CIT(A) considered the\narguments of the assessee that the same was conceptualized under the poverty\nelevation for urban poor scheme formulated by the Government and the assessee\nhad been receiving grants from

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

9A of the annual\naccounts, as application of income after verification of Form 10-B.\n8.\nComing to the issue of Vambay Fund, the ld. CIT(A) considered the\narguments of the assessee that the same was conceptualized under the poverty\nelevation for urban poor scheme formulated by the Government and the assessee\nhad been receiving grants from the State

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

9A of the annual\naccounts, as application of income after verification of Form 10-B.\n\n8. Coming to the issue of Vambay Fund, the ld. CIT(A) considered the\narguments of the assessee that the same was conceptualized under the poverty\nelevation for urban poor scheme formulated by the Government and the assessee\nhad been receiving grants from

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

9A of the annual\naccounts, as application of income after verification of Form 10-B.\n\n8.\nComing to the issue of Vambay Fund, the ld. CIT(A) considered the\narguments of the assessee that the same was conceptualized under the poverty\nelevation for urban poor scheme formulated by the Government and the assessee\nhad been receiving grants from

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

9A of the annual accounts, as application of income after verification of Form 10-B.\n\n8. Coming to the issue of Vambay Fund, the ld. CIT(A) considered the arguments of the assessee that the same was conceptualized under the poverty elevation for urban poor scheme formulated by the Government and the assessee had been receiving grants from

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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT

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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT

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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT