STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

ITA 301/CTK/2024Status: DisposedITAT Cuttack24 October 2024AY 2017-1844 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee, State Pollution Control Board, meets the tests laid down by the Supreme Court and falls within the definition of 'State' under Article 12 of the Constitution. Therefore, its income is exempt from taxation under Article 289.

What were the facts?

The assessee, State Pollution Control Board, filed an appeal against the order of the CIT(A). The assessee raised an additional ground claiming it is a 'State' under Article 12 of the Constitution and its income is exempt under Article 289.

What were the issues?

Whether the State Pollution Control Board qualifies as a 'State' under Article 12 of the Constitution, making its income exempt from tax under Article 289.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 139(4C)(g),Section 10(46)

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri S.K.Agrawalla, CA walla, CA
For Respondent: Shri Sanjay Kumar, CIT
Hearing: 24/10/20Pronounced: 24/10/20

Per Bench

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated A), NFAC, Delhi dated 24.5.2024 in Appeal No.CIT(A), Bhubaneswar CIT(A), Bhubaneswar- 2/10139/2019-20 20 for the assessment year 2017-18. 2. Shri S.K.Agrawa

The order continues below.

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