ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

ITA 23/LKW/2017Status: DisposedITAT Lucknow08 June 2022AY 2009-10242 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's activities were for general public utility and not hit by the proviso to Section 2(15). It also found that benefits provided to employees did not violate Section 13(3) as they were not managers or specified persons.

What were the facts?

The assessee, UP Awas Evam Vikas Parishad, a statutory body, claimed exemption under Section 11 of the Income Tax Act. The Assessing Officer denied this exemption, citing the proviso to Section 2(15) and alleging business activities. The CIT(A) allowed the exemption, leading to appeals by the Revenue.

What were the issues?

Whether the assessee's activities constituted business, disqualifying it from exemption under Section 11, and whether benefits to employees violated Section 13(3).

Which sections of the Income-tax Act were involved?

Section 11,Section 2(15),Section 13(3),Section 13(1)(d),Section 13(8)

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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri G. C. Srivastava, Special Counsel, Smt. Sheela Chopra, CIT (D.R.)
For Respondent: Ms. Shweta Mittal, C.A
Hearing: 24/01/2022Pronounced: 08/06/2022

PER BENCH:

This bunch of eight appeals has been filed by the Revenue against the separate orders of learned CIT(A), dated 02/08/2016, 31/08/2016, 27/10/2016, 31/08/2016, 21/12/2016, 21/12/2016, 31/01/2017 & (UP AWAS EVAM VIKAS PARISHAD)

31/01/2017 respectively. The brief facts of these cases are that the assessee is a "Parishad" namely "The Uttar Pradesh Awas Evam Vikas Parishad” w

The order continues below.

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