DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

ITA 3795/MUM/2023Status: DisposedITAT Mumbai28 May 2025AY 2016-17Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI GIRISH AGRAWAL (Accountant Member)70 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's registration under Section 12AA was valid and its activities constituted general public utility. It also noted that similar issues for earlier years were decided in favour of the assessee, rendering the current grounds academic.

What were the facts?

The Revenue appealed against the CIT(A)'s orders allowing exemption under Section 11 to the assessee, Mumbai Metropolitan Region Development Authority (MMRDA). The Revenue argued that the assessee's activities were commercial and hit by the proviso to Section 2(15), and that lease premiums should be treated as income.

What were the issues?

Whether the assessee's activities qualify as charitable under Section 2(15) and are eligible for exemption under Section 11, and whether lease premiums constitute taxable income.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 2(15),Section 12A,Section 12AA,Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(13)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “D” BENCH MUMBAI

Before: SHRI SAKTIJIT DEY, HONBLE & SHRI GIRISH AGRAWAL

Hearing: 25.04.2025Pronounced: 28.05.2025

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

These four appeals filed by the Revenue are against the orders of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, vide order nos. AYs 2016-17 to 2018-19 i) ITBA/NFAC/S/250/2023-24/1055491511(1), dated 28.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”),

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →