{"id":62225,"date":"2026-07-18T16:11:47","date_gmt":"2026-07-18T10:41:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rohilkhand-educational-charitable-trust-v-dcit-2025-238-ttj-173-178-taxmann-com-672-lucknowtrib\/"},"modified":"2026-07-18T16:11:47","modified_gmt":"2026-07-18T10:41:47","slug":"rohilkhand-educational-charitable-trust-v-dcit-2025-238-ttj-173-178-taxmann-com-672-lucknowtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rohilkhand-educational-charitable-trust-v-dcit-2025-238-ttj-173-178-taxmann-com-672-lucknowtrib\/","title":{"rendered":"Rohilkhand Educational Charitable Trust v. DCIT (2025) 238 TTJ 173 \/ 178 taxmann.com 672 (Lucknow)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that filing of Form No. 9A is required only where the trust seeks to accumulate income because it could not apply 85% of its income during the year. Where the assessee had already applied the prescribed percentage of income towards charitable purposes, non-filing of Form No. 9A did not disentitle it from the statutory accumulation under section 11(1)(a).\u00a0 Tribunal also held that the CIT(A) was justified in refusing accumulation as the specified purpose of accumulation was not specified.<strong>\u00a0 <\/strong>(AY. 2017-18, 2018 19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes-Accumulation of income-Benefit of accumulation cannot be denied where 85% of income is applied-Form No 9A-Justified in refusing accumulation as the specified purpose of accumulation was not specified.  [S. 11(1)(a), 11(2)]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62225","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gbD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62225"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62225\/revisions"}],"predecessor-version":[{"id":62226,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62225\/revisions\/62226"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}