DELHI DEVELOPMENT AUTHORITY,NEW DELHI vs. ACIT,(EXEMPTIONS) CIRCLE-1(1), NEW DELHI

ITA 2888/DEL/2022Status: DisposedITAT Delhi21 November 2025AY 2016-17Bench: MS. MADHUMITA ROY, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)6 pages
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What did the Tribunal hold?

The Tribunal, following the decisions of the Hon'ble Supreme Court in Ahmedabad Urban Development Authority and a co-ordinate bench in Jhansi Development Authority, found it appropriate to remit the issue of taxability of DDA under Section 2(15) back to the Assessing Officer for fresh examination.

What were the facts?

The assessee, Delhi Development Authority (DDA), a statutory body, was granted registration under Section 12A of the Income-tax Act. The Assessing Officer assessed income, which was upheld by the CIT(A) despite the assessee claiming NIL income. The grounds for appeal included eligibility for exemption, applicability of Section 2(15) proviso, disallowance of expenditure under Section 40A(9), and levy of interest under Section 234B.

What were the issues?

Whether the activities of the Delhi Development Authority are for charitable purposes as per Section 2(15) and eligible for exemption under Sections 11 and 12, and whether certain expenditures are allowable.

Which sections of the Income-tax Act were involved?

Section 12A,Section 143(3),Section 2(15),Section 13(8),Section 40A(9),Section 234B,Section 11,Section 12

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Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,

Before: MS. MADHUMITA ROY, & SHRI NAVEEN CHANDRA

For Appellant: Shri Baldev Raj. CA, Shri Maneesh Upneja, CA
For Respondent: Shri Shrikant Namdeo, CIT-DR
Hearing: 01.09.2025Pronounced: 21.11.2025

PER NAVEEN CHANDRA, A.M:-

This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 30.06.2023 for A.Y 2011-12. 2. The grievances of the assessee read as under: [A.Y. 2016-17] Delhi Dev. Authority Vs. ACIT[E]

“1. That on the facts and in circumstances of the case, the order dated 30-12-2018 passed by Assistant Commissioner of Income- tax Exemptions, Circle 1(1) (hereinafter referred to as "Ld. AO"] under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"] and as upheld by the Ld. Commissioner of Income-tax (Appeals) -40, New Delhi (hereinafter r

The order continues below.

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