449 (Gujarat) and DIT v. Society for Developing Alternatives

18 Taxmann.com 364High Court2012#15138 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(20A)Section 10(46)Section 11Section 11(6)Section 115TDSection 12Section 12ASection 12AA

Issues it is cited on

section 10(20a)section 4asection 11(6)section 10(46)advancement of general public utilitysection 58stay petitionsection 55section 13(3)section 13(1)(c)section 144aproviso to section 2(15)

Judgments citing 449 (Gujarat) and DIT v. Society for Developing Alternatives

M/S Ayodhya Development Authority (Formely Ayodhya Faizabad Development Authority), Lucknow vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 145/LKW/2021[2018-2019]Status: DisposedITAT Lucknow31 Jan 2025AY 2018-2019

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S Ayodhya Development Authority(Formerly Ayodhya Faizabad Development Authority), Ayodhya vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 143/LKW/2021[2016-2017]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-2017

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys. 2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys. 2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys. 2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Vs. DCIT (Exemption), Lines, Faizabad (formerly Ayodhya Circle- Lucknow Faizabad Development Authority), U.P. PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A. Revenue by…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

Baba Hira Singh Bhattal Institute of Engineering & Technology, Lehragaga vs. DCIT, (E), C-1, Chandigarh

In the result, the appeal is allowed

ITA 870/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh04 Jan 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Shri Anil Sharma, JCIT, Sr.DR
Section 10Section 11

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 870/CHD/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Baba Hira Singh Bhattal Vs DCIT (Exemptions), बनाम Institute of Engineering & Circle 1, VS Technology, Lehragaga, Chandigarh. Distt. Sangrur. "थायी लेखा सं./PAN /TAN No: AAAAB5513E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Aman Parti, Advocate राज"व क" ओर से/ Revenue by : Shri Anil Sharma, JCIT, Sr.DR तार…

The Dy. Commr. of Income Tax, (Exemption) Circle-2, Ahmedabad vs. Jamnagar Area Development Authority, Jamnagar

In the result, the appeal filed by the Revenue is dismissed

ITA 2425/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Alok Singh, CIT.D.R
Section 11Section 11(1)(a)Section 11(2)Section 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 2425 to 2428/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2009-10, 2010-11, 2011-12 & 2014-15) Deputy Commissioner of बनाम/ Jamnagar Area Income-Tax (Exemptions) Development Authority Vs. 1st Floor, Dr. Hedgewar Circle-2, Ahmedabad 2nd Floor, Nature View Commercial Complex, Building, Opp. H. K. Near M. P. Shah College, House, Ashram Road, Sat Rasta, Jamnagar - Ahmedabad - 380009 361001 "थायी…

449 (Gujarat) and DIT v. Society for Developing Alternatives (18 Taxmann.com 364) — Cited in 6 Judgments | BharatTax