ACIT v. Ahmedabad Urban Development Authority

143 Taxmann.com 278Supreme Court of India2022#190 most cited

What is ACIT v. Ahmedabad Urban Development Authority authority for?

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

390

judgments rely on this decision, according to BharatTax’s citation analysis of 372,250 Indian tax judgments — from 2020 to 2026.

Also referred to as

ACIT v. Ahmedabad Urban Development Authority · 143 Taxmann.com 278 · Section 2(15) · Section 11 · general public utility · GPU as business · charitable purpose · income exemption · proviso to Section 2(15) · business income for charity · ploughed back income · Section 12A

Sections most often in play

Section 2(15)Section 11Section 143(3)Section 12ASection 12Section 13(8)Section 12AASection 147

Issues it is cited on

section 13(8)section 10(20a)advancement of general public utilityproviso to section 2(15)section 11(4)section 11(4a)section 2(13)section 11(6)section 10(20)section 12aa(3)section 10(46)section 10(23)

Judgments citing ACIT v. Ahmedabad Urban Development Authority

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

Vintage & Classic Car Club of India, Mumbai vs. CIT(Exemption), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2091/MUM/2024[2023-24]Status: DisposedITAT Mumbai02 Sept 2024AY 2023-24

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SANDEEP SINGH KARHAIL, JM I.T.A. No.1859/Mum/2024 (Assessment Year: 2023-24) I.T.A. No.2091/Mum/2024 (Assessment Year: 2023-24) Vintage & Classic Car Club of India CIT (Exemptions), 4th Floor, Nanabhai Mansion, Room No. 601, 6th Floor, Sir P.M. Road, Fort, Cumballa Hill MTNL TE Bldg, Vs. Mumbai-400001. Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, PAN : AACCV3256C Mumbai-400026. Appellant) : Respondent) : Shri Haresh Purushotamdas Shah, Appellant /Assessee by AR : Shri Ankush Kapoor, CIT-DR Revenue / Respondent by D…

Vintage & Classic Car Club of India, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1859/MUM/2024[2023-24]Status: DisposedITAT Mumbai02 Sept 2024AY 2023-24

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SANDEEP SINGH KARHAIL, JM I.T.A. No.1859/Mum/2024 (Assessment Year: 2023-24) I.T.A. No.2091/Mum/2024 (Assessment Year: 2023-24) Vintage & Classic Car Club of India CIT (Exemptions), 4th Floor, Nanabhai Mansion, Room No. 601, 6th Floor, Sir P.M. Road, Fort, Cumballa Hill MTNL TE Bldg, Vs. Mumbai-400001. Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, PAN : AACCV3256C Mumbai-400026. Appellant) : Respondent) : Shri Haresh Purushotamdas Shah, Appellant /Assessee by AR : Shri Ankush Kapoor, CIT-DR Revenue / Respondent by D…

The Icfai Society, Hyderabad vs. Assistant Commissioner of Income Tax (Exemptions), Circle-1(1), Hyderabad

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

ITA 661/HYD/2023[2015-16]Status: DisposedITAT Hyderabad30 Aug 2024AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Smt. TH Vijaya Lakshmi, CIT-DR
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 154Section 2(15)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER Assessment Year: 2015-16 THE ICFAI SOCIETY, Vs. The Assistant Commissioner of Income Tax, Hyderabad. (Exemptions), Hyderabad. PAN : AAAJT0214B. (Appellant) (Respondent) Assessee by: Shri S. Ramarao, Advocate. (appeared through virtual mode) Revenue by: Smt. TH Vijaya Lakshmi, CIT-DR Date of hearing: 30.07.2024 30.07.2024 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the ass…

DCIT(E) Circle-1(1), New Delhi, Civic Centre Delhi vs. Indian Olympic Association, Delhi

In the result, as the grounds have no substance the appeal of the Revenue is dismissed

ITA 2676/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2017-18 Dcit (E), Vs Indian Olympic Association, Circle-1(1), Olympic Bhawan, New Delhi. B-29, Qutub Institutional Area, Delhi – 110 016. Pan: Aaati3010J (Appellant) (Respondent) Assessee By : Shri Nirbhay Mehta, Advocate Revenue By : Ms Parul Singh, Sr. Dr Date Of Hearing : 19.06.2024 Date Of Pronouncement : 30.08.2024

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Ms Parul Singh, Sr. DR
Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 DCIT (E), Vs Indian Olympic Association, Circle-1(1), Olympic Bhawan, New Delhi. B-29, Qutub Institutional Area, Delhi – 110 016. PAN: AAATI3010J (Appellant) (Respondent) Assessee by : Shri Nirbhay Mehta, Advocate Revenue by : Ms Parul Singh, Sr. DR Date of Hearing : 19.06.2024 Date of Pronouncement : 30.08.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 25.07.2023 of the Commissioner o…

DCIT(Exemptions), Circle-2, Ahmedabad vs. Surat Urban Development Authority, Surat

In the result, the appeals filed by the Revenue in ITA Nos

ITA 227/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad14 Aug 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 226 & 227/Ahd/2024 Asst Years: 2016-17 & 2017-18 DCIT (Exemptions) Surat Urban Development Circle-2, Authority, Ahmedabad Vs 1, Suda Bhavan, Near Collector Office, Nanpura, Surat, Gujarat-395001 PAN: AAALS0197G (Appellant) (Respondent) Assessee Represented: Shri Rasesh Shah, A.R. Revenue Represented : Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 25-06-2024 Date of pronouncement : 14-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIA…

DCIT(Exemptions), Circle-2, Ahmedabad vs. Surat Urban Development Authority, Surat

In the result, the appeals filed by the Revenue in ITA Nos

ITA 226/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad14 Aug 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 226 & 227/Ahd/2024 Asst Years: 2016-17 & 2017-18 DCIT (Exemptions) Surat Urban Development Circle-2, Authority, Ahmedabad Vs 1, Suda Bhavan, Near Collector Office, Nanpura, Surat, Gujarat-395001 PAN: AAALS0197G (Appellant) (Respondent) Assessee Represented: Shri Rasesh Shah, A.R. Revenue Represented : Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 25-06-2024 Date of pronouncement : 14-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIA…

Kerala Industrial Infrastruture Dev Corporation(Kinfra), Trivandrum vs. The Assistant Director of Income Tax(Exemption), Trivandrum

ITA 452/COCH/2014[2009-10]Status: DisposedITAT Cochin14 Aug 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Sukhsagar Syal, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 11Section 143(3)Section 2(15)Section 260ASection 263

…e the Tribunal, Kochi Bench on 16.01.2017.” It is in this backdrop that both the instant appeals have now come up for adjudication in the instant second round. 4. Mr.Syal invites our attention to case law ACIT v. Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC) settling the instant legal question of applicability of sec.2(15) first proviso as follows:- “B.1. The amounts or any money whatsoever charged by a statutory corporation, board or any other body set up by the state government or central governments, for achieving what are essentially 'public functions/services' (such as housing, industrial de…

Assistant Director of Income-Tax(Exemption), Trivandrum vs. Kerala Industrial Infrastructure Dev.Corporation, Trivandrum

ITA 287/COCH/2014[2010-11]Status: DisposedITAT Cochin14 Aug 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Sukhsagar Syal, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 11Section 143(3)Section 2(15)Section 260ASection 263

…e the Tribunal, Kochi Bench on 16.01.2017.” It is in this backdrop that both the instant appeals have now come up for adjudication in the instant second round. 4. Mr.Syal invites our attention to case law ACIT v. Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC) settling the instant legal question of applicability of sec.2(15) first proviso as follows:- “B.1. The amounts or any money whatsoever charged by a statutory corporation, board or any other body set up by the state government or central governments, for achieving what are essentially 'public functions/services' (such as housing, industrial de…

The Crafts Council of India, Chennai vs. JCIT(Exemptions), Chennai

ITA 946/CHNY/2024[2016-17]Status: DisposedITAT Chennai14 Aug 2024AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, IRS, JCIT
Section 11Section 12ASection 143(3)Section 2(15)

…आयकर अपीलीय अिधकरण ‘बी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा . लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council of India, Vs. The Joint Commissioner of Income GF Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [PAN: AAATC 1433B] (अपीलाथ"/Appellant) (""यथ"/Respond…

The Crafts Council of India, Chennai vs. JCIT (Exemptions), Chennai

ITA 945/CHNY/2024[2015-16]Status: DisposedITAT Chennai14 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, IRS, JCIT
Section 11Section 12ASection 143(3)Section 2(15)

…आयकर अपीलीय अिधकरण ‘बी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा . लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council of India, Vs. The Joint Commissioner of Income GF Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [PAN: AAATC 1433B] (अपीलाथ"/Appellant) (""यथ"/Respond…

The Crafts Council of India, Chennai vs. JCIT(Exemptions), Chennai

ITA 944/CHNY/2024[2013-14]Status: DisposedITAT Chennai14 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, IRS, JCIT
Section 11Section 12ASection 143(3)Section 2(15)

…आयकर अपीलीय अिधकरण ‘बी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा . लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council of India, Vs. The Joint Commissioner of Income GF Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [PAN: AAATC 1433B] (अपीलाथ"/Appellant) (""यथ"/Respond…

The Crafts Council of India, Chennai vs. JCIT(Exemptions), Chennai

ITA 943/CHNY/2024[2011-12]Status: DisposedITAT Chennai14 Aug 2024AY 2011-12
Section 11Section 12ASection 143(3)Section 2(15)

…ITA Nos.943 to 946/Chny/2024 2 Income Tax Act, 1961 ('ACT' in short) in the light of recent judgment of the Hon'ble Supreme Court in the case of ACIT (Exemptions) Vs Ahemdabad Urban Development Authority dated 19.10.2022 [2022] 143 taxmann.com 278 (SC) / 449 ITR 1 SC. Our decision on this issue will equally apply to others appeals being ITA Nos. 944, 945&946/CHNY/2024 also. 3. Brief facts of the case are as under: "The appellant is a non profit organization registered as a society under Societies (registration) Act with the objects to promote the welfare and causes of craftsmen. The appellant has been registered…

United Economic Forum, Chennai vs. Income Tax Officer, Chennai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1134/CHNY/2023[2016-17]Status: DisposedITAT Chennai09 Aug 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1134/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. United Economic Forum, The Ito, No.4, Buhari Building, Moores Road, Exemptions Ward-1, Nungambakkam, Chennai. Chennai-600 006. [Pan: Aaatu 0087 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Anandh, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 2(15)

…ater amendments and other related provisions of the Income Tax Act, 1961), and undisputedly, the AO/Ld.CIT(A) didn’t had the advantage of the Hon’ble Supreme Court decision law in the case of ACIT v. Allahabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), wherein, the Hon’ble Supreme Court has explained the concept of General Public Utility (GPU) charity and held that trade promotion body councils associations or organizations are clearly GPU charities and would be subjected to proviso to Sec.2(15) of the Act. The summary of conclusion has been given by the Hon’ble Apex Court in this case (…

M/S Council for Leather Exports, Chennai vs. DCIT, Chennai Circlechennai, Chennai

In the result, appeal filed by the assessee is allowed

ITA 948/CHNY/2023[2016-17]Status: DisposedITAT Chennai07 Aug 2024AY 2016-17

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 948/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 The Deputy Commissioner Of M/S. Council For Leather V. Income Tax (Exemption), Exports, Chennai Circle, No.1, Sivaganga Road, Chennai-34. Nungambakkam, Chennai – 600 034. [Pan: Aaacc-4697-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Krishnan Ramaswamy, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 07.08.2024 आदेश /O R D E R

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. Krishnan Ramaswamy, JCIT
Section 10Section 11Section 11(5)Section 2Section 2(15)

…2010-11 and 2012-13 the Hon'ble ITAT has allowed the appeal of the assessee. 3.2 The Commissioner of Income tax (NFAC) ought to have appreciated that the decision of Hon'ble Apex court in the case of ACIT Vs. Ahmedabad Urban Development Authority, Reported in 449 ITR 1 (SC) is not applicable to fact of the appellant case. 3.3 Without prejudice the Commissioner of Income tax (Appeals) (NFAC) should have appreciated that the entire certification was only for the members of the council and therefore the entire income from certification is exempt from tax section on account of mutuality. 3.4 The Appellant relies on t…

Maharashtra Housing & Area Develpoment Authority, Mumbai vs. CIT(Exemption)-Circle 2, Mumbai

In the result, both these appeals are allowed for statistical purposes

ITA 39/MUM/2024[2009-10]Status: DisposedITAT Mumbai05 Aug 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 2(15)

…urt in assessee's own case has held that "- "3. It is not in dispute that the issue has now been settled before the hon'ble Supreme Court in Civil Appeal No. 21762 of 2017 in the case of Asst. CIT (Exemptions) v. Ahmedabad Urban Development Authority [(2022) 449 ITR 1 (SC).] . The hon'ble Supreme Court in paras 185 to 190 has held as under (page 115 of 449 ITR.): “As far as boards and corporations which are tasked with development of industrial areas, by statute, the judgments of this court, in Shri Ramtanu Co-operative Housing Society Ltd. v. State of Maharashtra [(1970) 3 SCC 323.] and Gujarat Industrial Deve…

Saurashtra Cricket Association, Rajkot vs. Commissioner of Income Tax (Appeal), Ahmedabad

In the result, the appeals filed by the Assessee and Revenue are allowed for statistical purposes

ITA 228/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)(a)Section 11(2)Section 143Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 224 to 228/Ahd/2022 Asst. Years: 2012-13 to 2014-15 and 2016-17 & 2017-18 Saurashtra Cricket Commissioner of Association Income Tax (Appeals), Stadium, Opp. GETCO Vs Ahmedabad Sub Station, Rajkot-Jamnagar Highway, Targhari, Rajkot-360110 PAN: AAAAS2360J (Appellant) (Respondent) ITA Nos: 483 & 484/Ahd/2020 A.Ys: 2011-12 & 2015-16 ITA Nos: 123 & 217/Ahd/2022 A.Ys: 2016-17 & 2017-18 & ITA No: 1055/Ahd/2023 for A.Y. 2018-19 The ACIT (Exemption) Saurashtra Cricket…

Saurashtra Cricket Association, Rajkot vs. Commissioner of Income Tax (Appeal), Ahmedabad

In the result, the appeals filed by the Assessee and Revenue are allowed for statistical purposes

ITA 227/AHD/2022[2016-17]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)(a)Section 11(2)Section 143Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 224 to 228/Ahd/2022 Asst. Years: 2012-13 to 2014-15 and 2016-17 & 2017-18 Saurashtra Cricket Commissioner of Association Income Tax (Appeals), Stadium, Opp. GETCO Vs Ahmedabad Sub Station, Rajkot-Jamnagar Highway, Targhari, Rajkot-360110 PAN: AAAAS2360J (Appellant) (Respondent) ITA Nos: 483 & 484/Ahd/2020 A.Ys: 2011-12 & 2015-16 ITA Nos: 123 & 217/Ahd/2022 A.Ys: 2016-17 & 2017-18 & ITA No: 1055/Ahd/2023 for A.Y. 2018-19 The ACIT (Exemption) Saurashtra Cricket…

Saurashtra Cricket Association, Rajkot vs. Commissioner of Income Tax (Appeal), Ahmedabad

In the result, the appeals filed by the Assessee and Revenue are allowed for statistical purposes

ITA 226/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)(a)Section 11(2)Section 143Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 224 to 228/Ahd/2022 Asst. Years: 2012-13 to 2014-15 and 2016-17 & 2017-18 Saurashtra Cricket Commissioner of Association Income Tax (Appeals), Stadium, Opp. GETCO Vs Ahmedabad Sub Station, Rajkot-Jamnagar Highway, Targhari, Rajkot-360110 PAN: AAAAS2360J (Appellant) (Respondent) ITA Nos: 483 & 484/Ahd/2020 A.Ys: 2011-12 & 2015-16 ITA Nos: 123 & 217/Ahd/2022 A.Ys: 2016-17 & 2017-18 & ITA No: 1055/Ahd/2023 for A.Y. 2018-19 The ACIT (Exemption) Saurashtra Cricket…

Saurashtra Cricket Association, Rajkot vs. Commissioner of Income Tax (Appeal), Ahmedabad

In the result, the appeals filed by the Assessee and Revenue are allowed for statistical purposes

ITA 225/AHD/2022[2013-14]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)(a)Section 11(2)Section 143Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 224 to 228/Ahd/2022 Asst. Years: 2012-13 to 2014-15 and 2016-17 & 2017-18 Saurashtra Cricket Commissioner of Association Income Tax (Appeals), Stadium, Opp. GETCO Vs Ahmedabad Sub Station, Rajkot-Jamnagar Highway, Targhari, Rajkot-360110 PAN: AAAAS2360J (Appellant) (Respondent) ITA Nos: 483 & 484/Ahd/2020 A.Ys: 2011-12 & 2015-16 ITA Nos: 123 & 217/Ahd/2022 A.Ys: 2016-17 & 2017-18 & ITA No: 1055/Ahd/2023 for A.Y. 2018-19 The ACIT (Exemption) Saurashtra Cricket…