DCIT, EXEMPTION CIRCLE, GHAZIABAD, GHAZIABAD vs. ALIGARH DEVELOPMENT AUTHORITY, ALIGARH

ITA 7755/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2017-1835 pages
AI SummaryDismissed

What were the facts?

The Revenue appealed against the CIT(A)'s order which allowed exemption under sections 11 and 12 to the Aligarh Development Authority. The Assessing Officer had denied exemption, treating the authority's receipts from development fees, conversion charges, etc., as commercial in nature.

What did the Tribunal hold?

The Tribunal held that the activities of the Aligarh Development Authority are charitable in nature, as they are sovereign functions for the state and not trade or commerce for profit. Therefore, the Assessing Officer was not justified in denying exemption.

What were the issues?

Whether the activities of a development authority constitute charitable purposes or commercial activities, and consequently, whether it is eligible for exemption under Sections 11 and 12 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 11,Section 12,Section 11(4A),Section 10(46A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Ms. Amisha S Gupt, CIT DR
Hearing: 22.04.2026Pronounced: 22.04.2026

Heard together (2 matters)

ITA No. 7755/Del/2025
ITA No. 7757/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER MAHAVIR SINGH, VP :

The captioned 04 Appeals are filed by the Revenues against the orders of Ld.

Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld.

CIT(A)/NFAC’ for short), New Delhi dated 25/9/2025 pertaining to Assessment Years A.Y 2016-17, A.Y 2017-18, A.Y 2018-19 & A.Y 2021-22 respectively.

2.

As the Department preferred the captioned Appeals against single Assessee having identical issues to be decided, the above appeals were heard together. For the sake of convenience grounds of Appeal for Assessment Year 2016-17 are reproduced as under:- “1. The

The order continues below.

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