UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

ITA 3194/DEL/2018Status: DisposedITAT Dehradun15 January 2025AY 2014-15Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the issue of approval under Section 10(23C)(iv) was pending before the CBDT. Therefore, the matter was remanded to the Assessing Officer to await the CBDT's decision on the approval petition.

What were the facts?

The assessee, a State Pollution Control Board, applied for exemption under Section 10(23C)(iv) and 10(46) of the Income-tax Act. While it had received exemption for subsequent years under Section 10(46), the approval for earlier years under Section 10(23C)(iv) was pending before the CBDT.

What were the issues?

Whether the assessee is eligible for retrospective exemption under Section 10(23C)(iv) when the approval is pending before the CBDT. The core issue revolves around the pending approval for exemption.

Which sections of the Income-tax Act were involved?

Section 10(23C)(iv),Section 10(46),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘DB’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Hemant Arora, CA, Ms. Pallavi Sharma, CA
For Respondent: Shri Amar Pal Singh, Sr. DR
Hearing: 10.01.2025Pronounced: 15.01.2025

Heard together (5 matters)

ITA No. 5092/DEL/2018
ITA No. 3191/DEL/2018
ITA No. 3192/DEL/2018
ITA No. 3193/DEL/2018
ITA No. 3194/DEL/2018

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

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

-

The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated

16.05.

2018 for A.Y 2010-11 and order dated 27.02.2018 for A.Ys 2011-

12, 2012-13, 2013-14 and 2014-15 respectively.

2.

Since all the appeals were heard together and pertain to same

assessee, these are being disposed of by this common order for the sake

of convenience and brevity.

3.

Briefly stated, the facts of the case a

The order continues below.

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