CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE,, RAIPUR

ITA 649/RPR/2025Status: DisposedITAT Raipur17 February 2026AY 2011-12Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)19 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following the Supreme Court's decision in Ahmedabad Urban Development Authority, held that the matter needs to be examined by the AO to determine if the consideration charged for housing units was substantially above cost plus a nominal mark-up.

What were the facts?

The Chhattisgarh Housing Board, registered under section 12A, claimed exemption under section 11 of the Income Tax Act. The Assessing Officer disallowed this exemption, treating the surplus from housing activities as taxable business income, a view upheld by the CIT(A).

What were the issues?

The key issue was whether the housing board's activities constituted business or were for general public utility, impacting its eligibility for exemption under Section 11, especially in light of the proviso to Section 2(15).

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Shubham Mehta, CA
Hearing: 11/02/2026

Per Avdhesh Kumar Mishra, AM: Common facts and similar grounds arise in the above captioned appeals of the assessee; therefore, these appeals were heard together and are being disposed off by this common order.

2.

These appeals for Ass

The order continues below.

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