GORAKHPUR INDUSTRIAL DEVELOPMENT AUTHORITY,GORAKHPUR vs. ACIT, CIRCLE - 01, GORAKHPUR

PER ANADEE NATH MISSHRA:A.M. (A) These three appeals have been filed by the assessee against the impugned appellate orders of learned CIT(A), Gorakhpur vide common orders dated 08.04.2019, for the AYs 2009-10, 2010-11 and 2015-16 respectively. For the sake of convenience, these three appeals are hereby disposed off

I.T.A. Nos. 132 to 134/VNS/2019 Assessment Years: 2009-10, 2010-11 and 2015-16 2

through this consolidated order. We will first take the appeal in ITA No. 132/Vns/2019 as lead case. The assessee has raised the following grounds of appeal:

ITA No. 132/Vns/2019

“1. BECAUSE the proceedings under section 147 by issue of notice under section 148 of the Act dated 05.02.2016 had neither been validly initiated nor concluded in accordance in with the provisions of law, the assessment order dated 30.12.2017 passed under section 143(3)/ 147 is null and void. 2. BECAUSE the appellant is an 'authority' exercising the powers of the 'state' and it could not have been subjected to taxation under the Income-tax Act. 3. BECAUSE in any case, the CIT(Appeals) on a due consideration of the facts and circumstances of the case, particularly that - (a) the appellant is an 'authority' constituted under the U.P. Industrial Area Development Act, 1976 (U.P. Act No.6 of 1976) vide notification No.8425(1)-Bha. U./XVIII-11-233-Bha-88 dated 30th November, 1989 issued by the State Government; (b) the objectives with which the appellant had been set-up and notified has been to secure the planned development of the industrial development areas within the city of Gorakhpur and specified areas around it and to provide infrastructure and other services of general public utility; (c) other 'Authorities' like New Ohkla Industrial Development Authority (NOIDA), Bhadhoi Industrial Development Authority (BIDA), Lucknow Industrial Development Authority (LIDA) as had been notified in the similar manner in which the appellant came into existence, have already been adjudged to be the institutions existing for "charitable purposes"/ objectives of general public utility, as defined in section 2(15)/ 10(46) of the Act; (d) application seeking approval under section 10(46) of the Act being pending before the appropriate authority; should not have dismissed the appeal/ appellant's claim for exemption under section 10(46) of the Act.

I.T.A. Nos. 132 to 134/VNS/2019 Assessment Years: 2009-10, 2010-11 and 2015-16 3

(B) In these appeals before us, the assessee has taken the ground that during the pendency of the assessee’s petition before the appropriate authority, seeking approval under section 10(46) of the Income Tax Act, 1961 (the Act).The learned CIT(A) was obliged to keep the appellate proceeding pending for disposal and should have waited for the outcome of the assessee’s petition.

(B.1) At the time of hearing before us on 06.07.2026; there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side the learned Departmental Representative for Revenue was heard. He relied on the impugned order of learned CIT(A) and on the assessment orders. On 07.07.2026, Sri Ashish Bansal, Advocate connected with the Bench in virtual mode, and sought for permission to file written submissions from the assessee’s side. However, till date no written submissions have been received from the assessee’s side. Therefore, the appeals are being decided on the basis of materials on record.

I.T.A. Nos. 132 to 134/VNS/2019 Assessment Years: 2009-10, 2010-11 and 2015-16 4

(C) In view of the foregoing paragraph (B) of this order, the impugned appellate orders of the learned CIT(A) are set-aside and the learned CIT(A) is directed to pass denovo orders in accordance with law after taking into the consideration the outcome of the assessee’s petition before the appropriate authority for exemption under section 10(46) of the Act and after providing reasonable opportunity to the assessee. In view of the aforesaid direction, the other grounds of appeal taken by the assessee in the present appeals before us, are merely academic and need not be decided; hence, the other grounds of appeal are not being decided.

(D) In the result, all the three appeals are partly allowed for statistical purposes.

This order is deemed to be pronounced on 14/07/2026 in accordance with Rule 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

Sd/- Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA) Vice-President Accountant Member Date: 14/07/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Senior Private Secretary Income Tax Appellate Tribunal Lucknow