IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Ys. 2007-08 & 2008-09 Income Tax Officer-2(3), vs. U.P. Awas Evam Vikas Parishad, L ucknow 1P0A4N, :MAAahAaJtUm0a1 G3a0nAdhi Marg, Lucknow-226001 (Appellant) (Respondent)

ITA Nos. 534 & 535/LKW/2014 A.Ys. 2007-08 & 2008-09 U.P. Housing & Development vs. Income Tax Officer-2(3), Board (Uttar Pradesh Awas Evam Range-2, Lucknow Vikas Parishad), 104, Mahatma PAN:AAAJU0130A Gandhi Marg, Lucknow (Appellant) (Respondent)

ITA Nos. 21 & 22/LKW/2019 A.Ys. 2007-08 & 2008-09 Dy. Commissioner of Income vs. M/s U.P. Awas Evam Vikas tax (Exemptions), Lucknow Parishad, 104, Mahatma Gandhi PAN:AAAJU0130A Marg, Lucknow-226001 (Appellant) (Respondent)

Assessee by: Ms. Shweta Mittal, C.A.

Revenue by: Sh. G.C. Shrivastava, Special Counsel &

Sh. Mazhar Akram, CIT (DR)

Date of hearing: 24.02 .2025 Date of pronouncement: 28.02 .2025 O R D E R PER BENCH:

These six appeals pertaining to M/s U.P. Awas Vikas Parishad, Lucknow, for the assessment years 2007-08 and 2008-09 have been filed by the Department (in ITA Nos. 532 & 533/LKW/2014 and ITA Nos. 21 & 22/LKW