ACIT v. Agra Development Authority

407 ITR 562High Court2018#6197 most cited

What is ACIT v. Agra Development Authority authority for?

Registration granted to a trust cannot be cancelled retrospectively. The assessing officer must provide a specific opportunity to the assessee before cancelling registration.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Also referred to as

ACIT v. Agra Development Authority · section 12A · section 12AA · cancellation of registration · retrospective cancellation · natural justice · opportunity of being heard

Also reported as

90 Taxmann.com 282

Sections most often in play

Section 11Section 12ASection 12Section 143(3)Section 115 TDSection 12 AB (4)Section 127Section 127(2)(a)

Issues it is cited on

section 12aa(3)cancellation of registrationsection 13(1)section 12aasection 2(15)registration under section 12asection 12asection 12absection 12section 11section 13transfer

Judgments citing ACIT v. Agra Development Authority

Hind Charitable Trust, Lucknow vs. PCIT(Central), Lucknow

The appeal of the assessee stands allowed

ITA 26/LKW/2021[NA]Status: DisposedITAT Lucknow27 Feb 2026

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

For Appellant: Shri G. C. Srivastava, AdvocateFor Respondent: Shri R. K. Agarwal,CIT (DR)
Section 12ASection 13(1)(c)Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: NA Hind Charitable Trust Vs. PCIT(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. TAN/PAN:AAATH5498M (Appellant) (Respondent) Appellant by : Shri G. C. Srivastava, Advocate Shri Kalrav Mehrotra, Advocate Shri P. K. Tandon, C.A. Respondent by : Shri R. K. Agarwal,CIT (DR) ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the assessee against the order dated 19.02.2021 passed…

Independent and Public Spirited Media Foundation, Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri
Section 11Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : NA M/s. Independent and Public Vs. The Principal Commissioner Spirited Media Foundation, of Income Tax (Central), No. 4/6, 1st Floor, Miller Road, Bengaluru. High Ground, Bengaluru –560052. PAN : AABTI413E APPELLANT RESPONDENT Appellant by : S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate Respondent by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 17.12.2025 Date of Pronouncement : 16.01.2026 O R D E R Per Prashan…

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

…finance act 2010 w.e.f. 01.06.2010) w.e.f. 01.10.2004 u/s 12AA(3) as held in series of "HC" decisions could not have cancelled registration from retrospective effect (Hon'ble Allahabad high court decision in case of ACIT vs Agra Development authority: (2018) 407 ITR 562: (2018) 302 CTR 308; Hon'ble Madras high court decision in case of AURO LAB VS ITO (2019) 411 ITR 308: (2019) 307 CTR 6; Hon'ble Rajasthan high court in case of Indian Medical Trust vs PCIT (2019) 414 ITR 296: (2019) 311 CTR 19: Third Member Allahabad ITAT decision in case of JEEWAN JYOTI CHARITABLE TRUST VS PCIT CENTRAL ITA No. 73/ALLD/2019 20.0…

Sunil Gupta, Delhi vs. ACIT, Circle-55(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Advantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi PAN – AAATA 3811 F (Applicant) (Respondent) Assessee By : Shri Sanjay Mehra, FCA Department By : Shri Javed Akhtar, CIT [DR] Date of Hearing : 24.06.2025 Date of Pronouncement : 18.09.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the PCIT(C)-2, New Delhi, dated 21.12.2018 cancelling…

Meerut Development Authority, Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2037/DEL/2013[]Status: DisposedITAT Delhi20 Dec 2023

Bench: Shri M. Balaganesh & Shri Anubhav Sharmameerut Development Authority, Vs. Commissioner Of Vikash Marg, Civil Lines, Income Tax, Meerut, Ayakar Bhawan, Bhainsali Ground, Meerut (Appellant) (Respondent) Pan: Aaalm0124D

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Subhra Jyoti Chakraborty
Section 12ASection 2(15)

…ion to this Tribunal to decide afresh by applying the logic Meerut Development Authority and reasoning of other decision given by Hon’ble Allahabad High Court in the case of ACIT Vs. Agra Development Authority in ITA No. 134/2013 dated 07.12.2017 reported in 407 ITR 562. Pursuant to this order of Hon’ble Allahabad High Court vide order dated 07.12.2017 passed in the case of the assessee, the present appeal before this Tribunal comes into force. 5. In the mean time, the assessee (Meerut Development Authority) case and Agra Development Authority and batches of matters with Ahmedabad Urban Development Authority ca…

Sophical Shikshan Sansthan, Ajmer vs. CIT, Exemption, Jaipur

In the result, appeal of the assessee is allowed

ITA 11/JPR/2023[2021-22]Status: DisposedITAT Jaipur14 Feb 2023AY 2021-22

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

For Appellant: Sh.Sunil Porwal (C.A.)For Respondent: Sh. Ajey Malik (CIT)
Section 12ASection 12A(1)Section 80

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrk y{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.11/JPR/2023 fu/kZkj.k o"kZ@Assessment Years :2021-22 cuke Sophical Sikshan Sansthan CIT, Exemption, Vs. 4, B.K. Kaul Nagar, Jaipur Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS1682A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Sunil Porwal (C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lqu…

Population Services International, New Delhi vs. CIT(E), New Delhi

In the result, the appeal is allowed

ITA 433/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

Section 10Section 11Section 12ASection 2(15)Section 44ASection 80G

…out prejudice, he submitted, the CIT (Exemption) could not have withdrawn the approval granted under section 10(23C)(iv) of the retrospectively. In support of such proposition, he relied upon the following decisions: 1. ACIT Vs. Agra Development Authority, 407 ITR 562 (All.) 2. Auro Lab Vs. ITO, 411 ITR 308 (Mad.) 3. Indian Medical Trust Vs. PCIT, 414 ITR 296 (Raj.) 4. Urmila Devi Charitable Trust Vs. CIT (E), ITA No. 4136/Del/2017 (Del. Trib.) 18. Strongly relying upon the observations of the departmental authorities as well as Special Auditor, learned Departmental Representative submitted, various det…

R D Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7242/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ITA No. 7242/Mum/2019 Assessment Year: 2019-20 Page 1 of 36 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment Year: 2019-20 R.D Tata Trust ……………….Appellant 2nd Floor, Bombay House, 24 Homy Mody Street, Fort, Mumbai 400001 [PAN: AAATR8173R] Vs Principal Commissioner of Income Tax-17, ……………Respondent Mumbai Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Anil C Singh, Additional Solicitor General, along with Suresh Kumar, Sr. Standing C…

Tata Education Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7241/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20
Section 11Section 115TSection 12A

…ITA No. 7241/Mum/2019 Assessment Year: 2019-20 Page 1 of 35 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment Year: 2019-20 Tata Education Trust ……………….Appellant 2nd Floor, Bombay House, 24 Homy Mody Street, Fort, Mumbai 400001 [PAN: AAATT9835A] Vs Principal Commissioner of Income Tax-17, ……………Respondent Mumbai Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Anil C Singh, Additional Solicitor General, along with Suresh Kumar, Sr. Stan…

Sarvajanik Seva Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7240/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ITA No. 7240/Mum/2019 Assessment Year: 2019-20 Page 1 of 36 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment Year: 2019-20 Sarvajanik Seva Trust ……………….Appellant Bombay House, 24 Homy Mody Street, Fort, Mumbai 400001 [PAN: AAATS1012N] Vs Principal Commissioner of Income Tax-17, ……………Respondent Mumbai Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Anil C Singh, Additional Solicitor General, along with Suresh Kumar, Sr. Standing Couns…

Jamsetji Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7239/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ITA No. 7239/Mum/2019 Assessment Year: 2019-20 Page 1 of 36 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment Year: 2019-20 Jamsetji Tata Trust ……………….Appellant 2nd Floor, Bombay House, 24 Homy Mody Street, Fort, Mumbai 400001 [PAN: AAATJ0095N] Vs Principal Commissioner of Income Tax-17, ……………Respondent Mumbai Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Anil C Singh, Additional Solicitor General, along with Suresh Kumar, Sr. Stan…

Navajbai Ratan Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7238/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

Section 11Section 115TSection 12ASection 12A(3)

…ITA No. 7238/Mum/2019 Page 1 of 47 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Navajbai Ratan Tata Trust ……………….Appellant Ground Floor, Bombay House-24, Homi Mody Street, Fort, Mumbai-400 001 [PAN: AAATN 0202 B] Vs Principal Commissioner of Income Tax-17, Mumbai ……………Respondent Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Anil C Singh, Additional Solicitor General, along with Suresh Kumar, Sr. Standing Counsel, for the respondent Date of…

Tata Social Welfare Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7237/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ITA No. 7237/Mum/2019 Assessment Year: 2019-20 Page 1 of 36 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment Year: 2019-20 Tata Social Welfare Trust ……………….Appellant 2nd Floor, Bombay House, 24 Homy Mody Street, Fort, Mumbai 400001 [PAN: AAATT9834B] Vs Principal Commissioner of Income Tax-17, ……………Respondent Mumbai Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Anil C Singh, Additional Solicitor General, along with Suresh Kumar, Sr.…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi 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) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi 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) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi 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) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

Gian Sagar Educational & Charitable Trust, Chandigarh vs. ACIT, Central Circle-27, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6054/DEL/2018[-]Status: DisposedITAT Delhi03 Sept 2020

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(E-Court Module) Ita No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner Of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5Th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatg5827B Assessee By : Sh. Amol Sinha, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 28.08.2020 Date Of Pronouncement: 03.09.2020

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 11Section 12Section 12ASection 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 6054/Del./2018 : Asstt. Year : Gian Sagar Educational & Vs Asstt. Commissioner of Income Charitable Trust, Flat No. 509, Tax, Central Circle-27, 5th Floor, Indraprakash Building, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAATG5827B Assessee by : Sh. Amol Sinha, Adv. Revenue by : Ms. Sunita Singh, CIT DR Date of Hearing: 28.08.2020 Date of Pronouncement: 03.09.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member…

Urmila Devi Charitable Trust, New Delhi vs. CIT(E), Lucknow

In the result, the appeal of the assessee is allowed

ITA 4136/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jun 2019AY 2011-12

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-DR
Section 12A

…5th January, 2016 but the registration was cancelled with retrospective effect from 1st April, 2010. This act of the Assessing Officer is contrary to the decision of Hon'ble Jurisdictional High Court in the case of ACIT Vs. Agra Development Authority – [2018] 407 ITR 562 (Allahabad). He, therefore, stated that the order of the CIT passed under Section 12AA(3) may be cancelled. 7. Learned CIT-DR, on the other hand, relied upon the order of learned CIT(Exemptions) and he stated that the CIT, after considering the evidences on record with him, has arrived at the conclusion that the assessee was earning income outsi…

Indian International Centre, New Delhi vs. CIT(E), New Delhi

In the result, assessee’s appeal is allowed

ITA 3110/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jan 2019AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

For Appellant: Shri Angadh, AdvocateFor Respondent: Shri Sandeep Kumar, CIT, DR
Section 10Section 143(3)Section 2Section 2(15)Section 263

…to the interests of the Revenue. Therefore, the ld.CIT(E) was fully justified in invoking the jurisdiction u/s 263 of the IT Act. He also relied on the decision of 13 Hon'ble Allahabad High Court in the case of ACIT vs. Agra Development Authority reported in 407 ITR 562. 8. We have considered the rival arguments and perused the material available on record. We have also considered the various decisions cited before us. We find the assessee, in the instant case is registered u/s 12A(a) of the IT Act since 18th June, 1973 and is also approved u/s 80G of the IT Act which is valid from assessment years 2010- 11 to 2…

ACIT v. Agra Development Authority (407 ITR 562) — Cited in 19 Judgments | BharatTax