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)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

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)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(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)

Charitable Trust 78 taxman 98 (Pat) dated 7.01.1993 in which the Hon’ble High Court had held that the employees of the author of the trust do not fall in the specified category of persons referred to in section 13(3) of the Act. In the said judgment, the Hon’ble Patna High Court had held that “as regards

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

price fetched, the ld. AO observed that the land had been sold to private builders/real estate developers and therefore, this activity went to show that the sales were not for any charitable consideration, but rather the utility had been extended to those persons who could afford it. He also observed that the assessee was receiving money from community centers

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

transfer to have been claimed as expense by Units.\"\n\n3. The facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad

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

transfer to have been claimed as expense by Units.\"\n\n3.\nThe facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad

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

transfer to have been claimed as expense by Units.\"\n3. The facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad, which

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

transfer to have been claimed as expense by Units.\"\n\n3.\nThe facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad

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

transfer to have been claimed as expense by Units.\"\n3.\nThe facts of the case are that the appellant was constituted by the\nGovernment of U.P. in terms of the provisions of section 3 of the Uttar Pradesh Awas\nEvam Vikas Parishad Adhiniyam, 1965. Section 15 in Chapter 3 of the Adhiniyam\nprovides for the functions of the Parishad, which

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

transfer of assets for charitable purposes should be \nirrevocable, which condition was not being fulfilled in the case of the Ayodhya-Faizabad \nDevelopment Authority. The AO also observed that the assessee was neither in the field of \neducation, nor in the field of medical relief of poor and held that, at the most, after seeing the \nobjects and activities carried

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

transfer of assets for charitable purposes should be irrevocable, which condition was not being fulfilled in the case of the Ayodhya-Faizabad Development Authority. The AO also observed that the assessee was neither in the field of education, nor in the field of medical relief of poor and held that, at the most, after seeing the objects and activities carried

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

transfer of assets for charitable purposes should be \nirrevocable, which condition was not being fulfilled in the case of the Ayodhya-Faizabad \nDevelopment Authority. The AO also observed that the assessee was neither in the field of \neducation, nor in the field of medical relief of poor and held that, at the most, after seeing the \nobjects and activities carried

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

transfer of assets for charitable purposes should be \nirrevocable, which condition was not being fulfilled in the case of the Ayodhya-Faizabad \nDevelopment Authority. The AO also observed that the assessee was neither in the field of \neducation, nor in the field of medical relief of poor and held that, at the most, after seeing the \nobjects and activities carried

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

price fixation' is neither the forte nor the function\nof the Court and it cannot be contended that education must be available\nfree and it must be run on a charitable basis. Apex court ruled that the\ntime is not yet ripe to hold that education must be made available on a\ncharitable basis and it is true whenever trusts

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

transferred to Provident Fund Commissioners Lucknow.\n6. The addition made are highly excessive, contrary to the facts, law and principle of\nnatural justice and without providing sufficient time and opportunity to have its say\non the reasons relied upon.”\nThe facts of the case are that the assessee filed a return of income on\n29.09.2012 declaring a total income