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/2019) and by the assessee (ITA Nos.534 & 535/LKW/2014). As the issues involved in all these appeals are common and they pertain to the same assessment years, therefore, for the sake of convenience, all these appeals are being taken up for disposal. The grounds of appeal in the various appeals are aITs Au nNdoe.r5:3- 2/LKW/2014 “1.1) The Ld. CIT (A) has erred in law and on facts of the case in directing the A.O. to compute the income in the manner specified in Section 11 taking into account information given in the audit report in form 10B.

1.2.) For doing so the Ld. CIT(A) erred in not appreciating the fact that the case was selected under scrutiny as per Board's Guidelines to examine the charitable activities. The institution may be registered u/s 12AA still they may not be eligible for exemption u/s 11 of the I.T. Act if the activities of the assessee are not found in accordance with the aim and objects of the assessee during the comprehensive scrutiny for the year under consideration.

2.) The Ld. CIT (A) has erred in deleting the addition made on account of VAMBAY Scheme Fund of Rs. 62,54,220/-.

3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of contracts of Rs. 14,26,40,652/-.

4.) Appellant craves leave to add or amend the ground of appeal, as stated above as and when need of doing so arises with the prior permission of the Hon'ble Bench.

ITA No.533/LKW/2014 “1.1) 1.1) The Ld. CIT (A) has erred in law and on facts of the case in directing the A.O. to compute the income in the manner specified in Section 11 taking into account information given in the audit report in form 10 B.

1.2.) For doing so the Ld. CIT(A) erred in not appreciating the fact that the case was selected under scrutiny as per Board's Guidelines to examine the charitable activities. The institution may be registered u/s 12AA still they may not be eligible for exemption u/s 11 of the I.T. Act if the activities of the assessee are not found in accordance with the aim and objects of the assessee during the comprehensive scrutiny for the year under consideration.

2.) The Ld. CIT (A) has erred in deleting the addition made on account of VAMBAY Scheme Fund of Rs 80,10,634/-.

3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of contracts of Rs 16,37,86,375/-.

4.) Appellant craves leave to add or amend the ground of appeal, as stated above as and when need of doing so arises with the prior permission of the Hon'ble Bench.”

ITA No.534/LKW/2014

1. BECAUSE notice of accumulation dated 18.12.2009 in prescribed Form No. 10 as had been filed before the Assessing Officer during the course of regular assessment proceedings, met fully with the requirement of law relating thereto and view to the contrary as has been taken by the "CIT(A)" is