12A(1); UP Forest Corporation &Ors. v. CIT

297 ITR 1Supreme Court of India2008#3275 most cited

What is 12A(1); UP Forest Corporation &Ors. v. CIT authority for?

Registration under Section 12A is a mandatory prerequisite for claiming exemptions under Sections 11 and 12 of the Income Tax Act. Without such registration, an institution cannot avail the benefits provided by Section 11(1)(a).

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

UP Forest Corporation v CIT · 297 ITR 1 SC · section 11 · section 12 · section 12A · section 11(1)(a) · registration mandatory · condition precedent · exemption eligibility · charitable trust registration

Sections most often in play

Section 11Section 12ASection 12AASection 12Section 143(3)Section 147Section 11(1)(a)Section 12AB

Issues it is cited on

section 12aa(1)(b)section 12a(2)section 11(1)(d)section 11(1)(a)section 11(1)corpus donationregistration under section 12asection 12aasection 12a(1)delay in filing appealsection 12asection 12

Judgments citing 12A(1); UP Forest Corporation &Ors. v. CIT

TEAM COLOURS FOUNDATION,VADLAMURU vs. ITO, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is allowed for statistical purpose

ITA 730/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2023-24

Bench: Ld.CIT(A) and this First Appellate Authority confirmed the addition by stating that the Trust doesn't have Registration u/s 12AB and hence all the donations were taxable as corpus donations. For coming to this conclusion, the Ld.CIT(A) quoted several decisions in his appeal order including a Supreme Court decision of UP Forest Corporation Vs. CIT, 297 ITR 1 (SC). 5. The appellant Trust filed an appeal before ITAT with the grounds of appeal mentioned in para 2 of this order. Apart from argui

Section 11Section 12ASection 80G(5)

…ust doesn’t have Registration u/s 12AB and hence all the donations were taxable as corpus donations. For coming to this conclusion, the Ld.CIT(A) quoted several decisions in his appeal order including a Supreme Court decision of UP Forest Corporation Vs. CIT, 297 ITR 1 (SC). 5. The appellant Trust filed an appeal before ITAT with the grounds of appeal mentioned in para 2 of this order. Apart from arguing the case, the Ld.AR of appellant Trust has filed “written submissions” before ITAT. The main thrust of his argument is 2 fold – the first one being the Registration u/s 12AB was never cancelled by the Department…

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

ITA 2115/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Jun 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri Dinesh Kumar Joshi, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 250

…er the Income tax Act is a precondition and mandatory requirement for the trust/institution to claim benefit of exemption under section 11 and 12 of the Act. The Hon’ble Supreme Court in the case of U.P. Forest Corporation & Anr. v. Dy. CIT reported in (2008) 297 ITR 1 held that “A conjoint reading of sections 11,12 and 12A makes it clear that registration u/s 12A is a condition precedent for availing benefit under sections 11 and 12 of the Act. Unless and until an institution is registered under section 12A of the Act, it cannot claim the benefit of section 11(1)(a) of the Act.” The relevant Paragraphs are repro…

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALA JI AMER,JAIPUR vs. ITO (EXEMPTION), WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

ITA 337/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jun 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sanjeev Kumar Mathur,CAFor Respondent: Sh. Rajesh Kumar Meena, Addl. CIT

…n'ble Amritsar Tribunal held that; With regard to the legal issue, we, again, find the assessee's claim acceptable. No doubt registration is a condition precedent for sections 11 and 12 to apply (refer section 12A(1); UP Forest Corporation &Ors. v. CIT [2008] 297 ITR 1 (SC)). However, even where granted subsequent to the assessment, as in the present case, an assessee cannot, given the scheme of the Act, be denied the benefit of sections 11 and 12. In view of the above submission, we request you set aside the order of AO.” 12. The ld. AR of the assessee also submitted that since the assessee had applied u/s. 12…

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

ITA 336/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jun 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sanjeev Kumar Mathur,CAFor Respondent: Sh. Rajesh Kumar Meena, Addl. CIT

…n'ble Amritsar Tribunal held that; With regard to the legal issue, we, again, find the assessee's claim acceptable. No doubt registration is a condition precedent for sections 11 and 12 to apply (refer section 12A(1); UP Forest Corporation &Ors. v. CIT [2008] 297 ITR 1 (SC)). However, even where granted subsequent to the assessment, as in the present case, an assessee cannot, given the scheme of the Act, be denied the benefit of sections 11 and 12. In view of the above submission, we request you set aside the order of AO.” 12. The ld. AR of the assessee also submitted that since the assessee had applied u/s. 12…

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

ITA 335/JPR/2024[2008-09]Status: DisposedITAT Jaipur28 Jun 2024AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sanjeev Kumar Mathur,CAFor Respondent: Sh. Rajesh Kumar Meena, Addl. CIT

…n'ble Amritsar Tribunal held that; With regard to the legal issue, we, again, find the assessee's claim acceptable. No doubt registration is a condition precedent for sections 11 and 12 to apply (refer section 12A(1); UP Forest Corporation &Ors. v. CIT [2008] 297 ITR 1 (SC)). However, even where granted subsequent to the assessment, as in the present case, an assessee cannot, given the scheme of the Act, be denied the benefit of sections 11 and 12. In view of the above submission, we request you set aside the order of AO.” 12. The ld. AR of the assessee also submitted that since the assessee had applied u/s. 12…

DIGAMBER JAIN MANDIR SHRI NEMINATH JI SANWALAJI AMER,JAIPUR vs. ITO (EXEMPTION) WARD-1, JAIPUR

In the result, all appeals of the assessee are allowed

ITA 334/JPR/2024[2007-08]Status: DisposedITAT Jaipur28 Jun 2024AY 2007-08

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sanjeev Kumar Mathur,CAFor Respondent: Sh. Rajesh Kumar Meena, Addl. CIT

…n'ble Amritsar Tribunal held that; With regard to the legal issue, we, again, find the assessee's claim acceptable. No doubt registration is a condition precedent for sections 11 and 12 to apply (refer section 12A(1); UP Forest Corporation &Ors. v. CIT [2008] 297 ITR 1 (SC)). However, even where granted subsequent to the assessment, as in the present case, an assessee cannot, given the scheme of the Act, be denied the benefit of sections 11 and 12. In view of the above submission, we request you set aside the order of AO.” 12. The ld. AR of the assessee also submitted that since the assessee had applied u/s. 12…

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

In the result, the assessee’s appeal is allowed

ITA 159/COCH/2023[2013-14]Status: DisposedITAT Cochin07 Mar 2024AY 2013-14

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 143(1)(a)Section 154Section 2

…being admittedly not registered u/s. 12AA for the relevant year, it’s claim/s u/s. 11 could not be admitted, and stands to be rejected at the threshold, i.e., be it u/s. 11(1)(a), (b) or (d) (s. 12A(1)(aa) (also see: U.P. Forest Corporation v. Dy. CIT [2008] 297 ITR 1 (SC)). Further, the application for registration having been made by the assessee-society on 18.02.2015, it’s registration on 20.08.2015, w.e.f. AY 2015-16, is opposite [s.12AA(2)]. The question here would be if the contribution by way of corpus donation, a capital receipt, could be regarded as part of the assessee’s 5 | P a g e The Nehru Memorial…

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11Section 12ASection 234B

…e case of Akhil Bhartiya Shree Khandal Vipra Mahasaba v. ITO in ITA No. 345/JP/2018 which was delivered on 07/01/2019 in which the Rajasthan High Court's judgment of Shree Shyam Mandir Committee (Supra) was followed. 4. U.P. Forest Corporation v. DCIT [2008]. 297 ITR 1 (SC) 4.1. Hon'ble Supreme Court in this case have not considered the effect of PROVISO to section 12A (2). The decision simply says that registration under section 12A is a condition precedent for availing benefit under sections 11 and 12. 4.2. This decision, by Hon'ble Supreme Court, was delivered on 27/11/2007 whereas PROVISO was added by Finance…

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

…able w.e.f. 01.06.2007. Thus, we do not find any merit in the stand of the assesse. The ratio of case laws relied by the ld AR for the revenue is not helpful to the assessee after the decision of Hon’ble Supreme Court in U.P. Forest Corporation Vs DCIT (2007) 297 ITR 1 SC/165 Taxman 533(2008). The Hon’ble Apex Court clearly held that conjoint reading of section 11,12 & 12A makes it clear that registration under section 12A is a condition precedent for availing benefit under section 11&12. Similar view was taken by Chennai Tribunal in Veeraval Trust Vs ITO (2021) 129 taxmann.com 358 (Chennai-Trib) holding that whe…

SHRI NAVKAR PAARIVAR,INDORE vs. CIT EXEMPTION, BHOPAL

ITA 102/IND/2022[2017-18]Status: DisposedITAT Indore26 Dec 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Navkar Pariwar Cit (Exemption) Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aajts 8848 R Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 26.12.2022

Section 11Section 12ASection 143(2)Section 143(3)Section 263

…ion of the trust u/s 12AA and hence, in the absence of such registration, exemption claimed towards corpus donations could not be allowed. Reliance can be placed on the decision of the hon'ble Supreme Court in the case of U.P. Forest Corpn, vs. Dy. CIT [2008] 297 ITR 1. Evidences on record show that the Assessment order dated 23/12/2019 was passed shortly after receiving assessee's submissions. Obviously no enquiries carried out to ascertain the veracity of the so called cash donations and no findings recorded even on the evidences available on record. On examination of records it is capacity of donors with regar…

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, appeal of the assessee is allowed for statistical purposes

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

…ered with Revenue u/s 12A/12AA of the Act. Assessee is not entitled to exemption u/s 11 of the Act as it is not registered u/s 12A/12AA of the Act. This issue stands settled by decision of Hon'ble Apex Court in UP Forest Corporation vs. DCIT(2008) reported in 297 ITR 1(SC). It is the correct legal position that is relevant and not the view that the parties may take of their rights in the matter [Refer to the judgments of Hon'ble Apex Court in Kedarnath Jute Manufacturing Co. Ltd. vs. CIT (1971) 82 ITR 363 (SC) and CIT vs C Parikh & co (India) Ltd. (1956) 29 ITR 661 (SC)]. 7.3 In view of the above facts and respec…

C.R.ANAND EDUCATIONAL TRUST,MADURAI vs. ITO, EXEMPTION, MADURAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2802/CHNY/2019[2009-10]Status: DisposedITAT Chennai22 Feb 2022AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.2802/Chny/2019 (धििाारण वर्ा / Assessment Year : 2009-10) C.R. Anand Educational Trust, V Ito, Exemption, Madurai. No. 34, Ganeshapuram, S K. Pudur, Madurai – 625 007. Pan No. : Aabtc1675J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri S. Sankaralingam, Cit (Rtd) & Shri B. Gopalakrishnan, Advocate Ar िाजस्व की ओर से /Revenue By : Shri G. Johnson, Addl. Cit Dr सुिवाई की तािीख / Date Of Hearing : 15/02/2022 घोषणा की तािीख/Date Of Pronouncement : 22/02/2022 आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri S. Sankaralingam, CIT (Rtd) and ShriFor Respondent: Shri G. Johnson, Addl. CIT
Section 1Section 11Section 12ASection 12A(2)

…accordingly the Ld CIT(A) should have cancelled the reassessment proceedings or at least he should have allowed exemption u/s.11 & 12 of the Act. The CIT(A) has relied on the decision of the Hon’ble Supreme Court in the case of U.P. Forest Corporation (2008) 297 ITR 1 and the decision of Hon’ble Delhi High Court in the case of Pt. Kanahya Lal Punj Charitable Trust, 297 ITR 66 but these decisions were rendered before the amendment by insertion of proviso to section 12A(2) by Finance Act (No.2) 2014, and, therefore, it is not applicable. It was also submitted by the ld. AR of the assessee that the CIT(A) has nowhe…

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 574/LKW/2019[2016-17]Status: DisposedITAT Lucknow21 Sept 2021AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

Section 11Section 12ASection 2(15)

…I.T.A. No.574/Lkw/2019 Assessment Year:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2016-17 Dy.C.I.T. (Exemption), Vs. M/s U.P. Forest Corporation, Lucknow. 21/475, Indira Nagar, Lucknow. PAN:AAATU3944K (Appellant) (Respondent) Appellant by Smt. Namita Pandey, CIT, D.R. Respondent by Shri D. D. Chopra, D.R. Date of hearing 08/09/2021 Date of pronouncement 22/09/2021 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the Revenue against the order of learned CIT(A) dated 16/0…

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…quirement that the Commissioner should wait till conclusion of assessment / appellate proceedings for cancellation of registration, the reference was made to following case laws: • U.P. Forest Corporation Vs. Deputy Commissioner of Income-tax, Lucknow [2008] 297 ITR 1 (SC) • U.P. Distillers Association Vs. Commissioner of Income-tax [2017] 399 ITR 143 (Delhi) 5.4 The Ld. PCIT observed that in the Income Tax Act, all the authority such as Principal Commissioner / Commissioner, Additional Commissioner / Joint Commissioner, Deputy Commissioner / Assistant Commissioner etc. have been given different powers which a…

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…quirement that the Commissioner should wait till conclusion of assessment / appellate proceedings for cancellation of registration, the reference was made to following case laws: • U.P. Forest Corporation Vs. Deputy Commissioner of Income-tax, Lucknow [2008] 297 ITR 1 (SC) • U.P. Distillers Association Vs. Commissioner of Income-tax [2017] 399 ITR 143 (Delhi) 5.4 The Ld. PCIT observed that in the Income Tax Act, all the authority such as Principal Commissioner / Commissioner, Additional Commissioner / Joint Commissioner, Deputy Commissioner / Assistant Commissioner etc. have been given different powers which a…

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…quirement that the Commissioner should wait till conclusion of assessment / appellate proceedings for cancellation of registration, the reference was made to following case laws: • U.P. Forest Corporation Vs. Deputy Commissioner of Income-tax, Lucknow [2008] 297 ITR 1 (SC) • U.P. Distillers Association Vs. Commissioner of Income-tax [2017] 399 ITR 143 (Delhi) 5.4 The Ld. PCIT observed that in the Income Tax Act, all the authority such as Principal Commissioner / Commissioner, Additional Commissioner / Joint Commissioner, Deputy Commissioner / Assistant Commissioner etc. have been given different powers which a…

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

ITA 290/JPR/2020[2011-12]Status: DisposedITAT Jaipur13 Jul 2021AY 2011-12
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Rajendra Singh (CIT)
Section 10Section 12ASection 154Section 24Section 263Section 297

…the trust is registered under section 12A, it cannot claim the benefit of section 11 of the Act and thus, registration under section 12A is a condition precedent as also upheld by the Hon’ble Supreme Court in case of U.P Forest Corporation vs DCIT reported in 297 ITR 1 wherein it was held as under: 26 Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur “11. We are of the considered view that for claiming benefit under s. 11(1)(a), registration under s. 12A is a condition precedent. Sec. 11 provides for exemption of income which is applied for charitable purposes. Sec. 12 i…

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…ivities of the assessee (appellant) Authority. In his view, the power of the AO are restricted in this regard, considering the judgment of Hon’ble Supreme Court in ACIT vs. Surat City Gymkhana (2008) 170 Taxman 612 (SC), UP Forest Corporation vs. Dy.ClT(2008) 297 ITR 1 (SC), Hon’ble High Court in Hira Lai Bhagwati vs. CIT (2000) 246 ITR 188 (Guj.) and IT AT in Mumbai Metropolitan Region Development Authority vs. DDIT (ITA No.5584 & 5062/Mum/2009 dated 29.06.2012. By referring these decisions, the Ld. AR pointed out that the Hon’ble Courts have held that the registration of a trust once done is a fait accompli and…

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…ivities of the assessee (appellant) Authority. In his view, the power of the AO are restricted in this regard, considering the judgment of Hon’ble Supreme Court in ACIT vs. Surat City Gymkhana (2008) 170 Taxman 612 (SC), UP Forest Corporation vs. Dy.ClT(2008) 297 ITR 1 (SC), Hon’ble High Court in Hira Lai Bhagwati vs. CIT (2000) 246 ITR 188 (Guj.) and IT AT in Mumbai Metropolitan Region Development Authority vs. DDIT (ITA No.5584 & 5062/Mum/2009 dated 29.06.2012. By referring these decisions, the Ld. AR pointed out that the Hon’ble Courts have held that the registration of a trust once done is a fait accompli and…

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…ivities of the assessee (appellant) Authority. In his view, the power of the AO are restricted in this regard, considering the judgment of Hon’ble Supreme Court in ACIT vs. Surat City Gymkhana (2008) 170 Taxman 612 (SC), UP Forest Corporation vs. Dy.ClT(2008) 297 ITR 1 (SC), Hon’ble High Court in Hira Lai Bhagwati vs. CIT (2000) 246 ITR 188 (Guj.) and IT AT in Mumbai Metropolitan Region Development Authority vs. DDIT (ITA No.5584 & 5062/Mum/2009 dated 29.06.2012. By referring these decisions, the Ld. AR pointed out that the Hon’ble Courts have held that the registration of a trust once done is a fait accompli and…

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12A(1); UP Forest Corporation &Ors. v. CIT (297 ITR 1) — Cited in 36 Judgments | BharatTax