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

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 224/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

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…

The ACIT (Exemprion) Circle-2, Ahmedabad vs. Saurashtra Cricket Association, Rajkot

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

ITA 484/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2015-16

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…

The ACIT (Exemption) Circle-2, Ahmedabad vs. Saurashtra Cricket Association, Rajkot

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

ITA 483/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2011-12

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…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Society for Applied Microwave Electronic Engineering Research Bombay, Mumbai

In the result, the appeal of the learned Assessing Officer is dismissed

ITA 1427/MUM/2024[2010-11]Status: DisposedITAT Mumbai26 Jul 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Dy. Commissioner Of Income Society For Applied Microwave Tax (Exemptions)-2(1), Electronic Engineering Room No.608, 6Th Floor, Mtnl Research Bombay Vs. Peddar Road, Cumbala Hill, Iit Campus, Hill Slde, Powai, Mumbai-400 026 Mumbai-400 076 (Appellant) (Respondent) Pan No. Aalas5825K Assessee By : Ms. Ritu Panjabi, Ar Revenue By : Shri Dr. Kishor Dhule, Cit Dr Date Of Hearing: 24.06.2024 26.07.2024 Date Of Pronouncement :

For Appellant: Ms. Ritu Panjabi, ARFor Respondent: Shri Dr. Kishor Dhule, CIT DR
Section 10(21)Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM Dy. Commissioner of Income Society for applied Microwave Tax (Exemptions)-2(1), Electronic Engineering Room No.608, 6th Floor, MTNL Research Bombay Vs. Peddar Road, Cumbala Hill, IIT Campus, Hill Slde, Powai, Mumbai-400 026 Mumbai-400 076 (Appellant) (Respondent) PAN No. AALAS5825K Assessee by : Ms. Ritu Panjabi, AR Revenue by : Shri Dr. Kishor Dhule, CIT DR Date of hearing: 24.06.2024 26.07.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: ITA No. 1427/Mum/2024, for A.Y. 2010…

Canara Bank Golden Jubilee Staff Welafare Fund, Bangalore vs. Commissioner of Income Tax(Exemptions), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1034/BANG/2024[NA]Status: DisposedITAT Bangalore22 Jul 2024

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavcanara Bank Golden Jubilee The Commissioner Of Income- Staff Welfare Fund Tax (Exemption) Vs. No.14 Naveen Complex Bangalore. M.G.Road Bangalore – 560 001. Pan: Aaatc1435H. (Appellant) (Respondent) Appellant By: Sri.C.Ramesh, Ca Respondent By: Sri.D.K.Mishra, Cit-Dr Date Of Date Of Hearing : 16.07.2024 Pronouncement: 22.07.2024 O R D E R Per Prakash Chand Yadav, Jm : The Present Appeal Of The Assessee Is Arising From The Order Of The Learned Cit(Exemption), Bangalore Dated 27Th March, 2024 Having Din & Order No.Itba/Exm/F/Exn45/2023-24/ 1063440703(1).

For Appellant: Sri.C.Ramesh, CAFor Respondent: Sri.D.K.Mishra, CIT-DR
Section 12ASection 2(15)

…ce or business or any activity of rendering of any service in addition to any trade, commerce or business, it would be covered under the proviso and the bar/prohibition will apply” 10. Recently Hon’ble Apex Court in the case of Ahemdabad Development Authority 449 ITR 1 (SC) has observed as under:- 202. In the opinion of this court, the change in definition in Section 2(15) and the negative phraseology excluding from consideration, trusts or institutions which provide services in relation to trade, commerce or business, for fee or other consideration has made a difference. Organizing meetings, disseminating inform…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3270/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jul 2024AY 2015-16

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Assistant Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr G.D. Deshmukh Marg, Mumbai - 400026 ..………. Appellant Vs Saurashtra Trust Janmabhoomi Bhavan, JanmaBhoomi Marg, Fort, Mumbai - 400001 [PAN: AAATS2786B] ………… Respondent ITA No. 3245/MUM/2023 (Assessment Year: 2014-15) ITA No. 3265/MUM/2023 (Assessment Year: 2015-16) (Assessment Year: 2018-19) Deputy Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3265/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jul 2024AY 2018-19

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Assistant Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr G.D. Deshmukh Marg, Mumbai - 400026 ..………. Appellant Vs Saurashtra Trust Janmabhoomi Bhavan, JanmaBhoomi Marg, Fort, Mumbai - 400001 [PAN: AAATS2786B] ………… Respondent ITA No. 3245/MUM/2023 (Assessment Year: 2014-15) ITA No. 3265/MUM/2023 (Assessment Year: 2015-16) (Assessment Year: 2018-19) Deputy Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor…

The Assistant Commissioner of Income-Tax (Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3247/MUM/2023[2009-10]Status: DisposedITAT Mumbai22 Jul 2024AY 2009-10

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Assistant Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr G.D. Deshmukh Marg, Mumbai - 400026 ..………. Appellant Vs Saurashtra Trust Janmabhoomi Bhavan, JanmaBhoomi Marg, Fort, Mumbai - 400001 [PAN: AAATS2786B] ………… Respondent ITA No. 3245/MUM/2023 (Assessment Year: 2014-15) ITA No. 3265/MUM/2023 (Assessment Year: 2015-16) (Assessment Year: 2018-19) Deputy Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor…

Deputy Commissioner of Income-Tax (Exemption)- 2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3246/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Jul 2024AY 2012-13

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Assistant Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr G.D. Deshmukh Marg, Mumbai - 400026 ..………. Appellant Vs Saurashtra Trust Janmabhoomi Bhavan, JanmaBhoomi Marg, Fort, Mumbai - 400001 [PAN: AAATS2786B] ………… Respondent ITA No. 3245/MUM/2023 (Assessment Year: 2014-15) ITA No. 3265/MUM/2023 (Assessment Year: 2015-16) (Assessment Year: 2018-19) Deputy Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3245/MUM/2023[2013-14]Status: DisposedITAT Mumbai22 Jul 2024AY 2013-14

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Assistant Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr G.D. Deshmukh Marg, Mumbai - 400026 ..………. Appellant Vs Saurashtra Trust Janmabhoomi Bhavan, JanmaBhoomi Marg, Fort, Mumbai - 400001 [PAN: AAATS2786B] ………… Respondent ITA No. 3245/MUM/2023 (Assessment Year: 2014-15) ITA No. 3265/MUM/2023 (Assessment Year: 2015-16) (Assessment Year: 2018-19) Deputy Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3244/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Jul 2024AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER The Assistant Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor, MTNL Building, Cumbala Hill, Dr G.D. Deshmukh Marg, Mumbai - 400026 ..………. Appellant Vs Saurashtra Trust Janmabhoomi Bhavan, JanmaBhoomi Marg, Fort, Mumbai - 400001 [PAN: AAATS2786B] ………… Respondent ITA No. 3245/MUM/2023 (Assessment Year: 2014-15) ITA No. 3265/MUM/2023 (Assessment Year: 2015-16) (Assessment Year: 2018-19) Deputy Commissioner of Income Tax (Exemption) - 2(1), Mumbai, 6th Floor…

Income Tax Officer Exemption-2(1), Mumbai vs. Matunga Gymkhana, Mumbai

ITA 4375/MUM/2023[2013-14]Status: DisposedITAT Mumbai18 Jul 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: S/Shri Vijay Mehta, Paresh TapariaFor Respondent: Smt. Mahita Nair, Sr. DR
Section 11Section 143(3)Section 2(15)Section 2(15)(proviso)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.Nos.4375, 4374, 4373 & 4372/Mum./2023 Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017 The Income Tax Officer, Matunga Gymkhana, Exemption-2(1), 263/A, Lakhamsey Napoo Room No.618, 6th Floor, vs. Road, Matunga, Mumbai. MTNL Bldg., Peddar Road, PIN -400 019. Mumbai- 400 026. Maharashtra. Maharashtra. (Appellant) (Respondent) For Revenue : Smt. Mahita Nair, Sr. DR For Assessee : S/Shri Vijay Mehta, Paresh Taparia Date of Hearing : 10.07.2024 Date…

ITO(Exemptions)-2(1), Mumbai vs. Matunga Gymkhana, Mumbai

ITA 4374/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Jul 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: S/Shri Vijay Mehta, Paresh TapariaFor Respondent: Smt. Mahita Nair, Sr. DR
Section 11Section 143(3)Section 2(15)Section 2(15)(proviso)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.Nos.4375, 4374, 4373 & 4372/Mum./2023 Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017 The Income Tax Officer, Matunga Gymkhana, Exemption-2(1), 263/A, Lakhamsey Napoo Room No.618, 6th Floor, vs. Road, Matunga, Mumbai. MTNL Bldg., Peddar Road, PIN -400 019. Mumbai- 400 026. Maharashtra. Maharashtra. (Appellant) (Respondent) For Revenue : Smt. Mahita Nair, Sr. DR For Assessee : S/Shri Vijay Mehta, Paresh Taparia Date of Hearing : 10.07.2024 Date…

ITO(Exemptions)-2(1), Mumbai vs. Matunga Gymkhana, Mumbai

ITA 4373/MUM/2023[2015-16]Status: DisposedITAT Mumbai18 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: S/Shri Vijay Mehta, Paresh TapariaFor Respondent: Smt. Mahita Nair, Sr. DR
Section 11Section 143(3)Section 2(15)Section 2(15)(proviso)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.Nos.4375, 4374, 4373 & 4372/Mum./2023 Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017 The Income Tax Officer, Matunga Gymkhana, Exemption-2(1), 263/A, Lakhamsey Napoo Room No.618, 6th Floor, vs. Road, Matunga, Mumbai. MTNL Bldg., Peddar Road, PIN -400 019. Mumbai- 400 026. Maharashtra. Maharashtra. (Appellant) (Respondent) For Revenue : Smt. Mahita Nair, Sr. DR For Assessee : S/Shri Vijay Mehta, Paresh Taparia Date of Hearing : 10.07.2024 Date…

ITO(Exemptions)-2(1), Mumbai vs. Matunga Gymkhana, Mumbai

ITA 4372/MUM/2023[2016-17]Status: DisposedITAT Mumbai18 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: S/Shri Vijay Mehta, Paresh TapariaFor Respondent: Smt. Mahita Nair, Sr. DR
Section 11Section 143(3)Section 2(15)Section 2(15)(proviso)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.Nos.4375, 4374, 4373 & 4372/Mum./2023 Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017 The Income Tax Officer, Matunga Gymkhana, Exemption-2(1), 263/A, Lakhamsey Napoo Room No.618, 6th Floor, vs. Road, Matunga, Mumbai. MTNL Bldg., Peddar Road, PIN -400 019. Mumbai- 400 026. Maharashtra. Maharashtra. (Appellant) (Respondent) For Revenue : Smt. Mahita Nair, Sr. DR For Assessee : S/Shri Vijay Mehta, Paresh Taparia Date of Hearing : 10.07.2024 Date…

M/S. Checkmate Services Pvt. Ltd., Vadodara vs. The ADIT, CPC, Bangalore Present Juridiction the Dy. CIT, Circle-1(1)(1), Vadodara

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/s. Checkmate ADIT, CPC, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower, & Suvas Colony, Fatehgunj, Dy.CIT Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC8465A (Appellant) .. (Respondent) Shri M. R. Sahu, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by…

The Institute of Indian Foundrymen, Kolkata vs. ITO, Ward 1(3), Exemption, Kolkata

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member] I.T.A No. 499/Kol/2024 Assessment Year: 2018-19 The Institute of Indian Foundrymen Vs. ITO (Exemption), Ward-1(3), Kolkata (PAN: AAATT 6606 M) ( अपीलाथ# ) Respondent /("%यथ#) Appellant / 30.05.2024 Date of Hearing / सुनवाई क( "त*थ Date of Pronouncement/ 28.06.2024 आदेश उ-घोषणा क( "त*थ For the Appellant/ Shri Sunil Surana, A.R "नधा34रती क( ओर से For th…

Printech Park Cluster Bangalore, Chamarajpet vs. CIT Exemptions Bangalore, Bengaluru

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

ITA 840/BANG/2024[2024-25]Status: DisposedITAT Bangalore28 Jun 2024AY 2024-25

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavprintech Park Cluster-Bangalore The Income Tax Officer #84/1, Kspa-Xil Pttc (Exemption), Ward - 2 6Th Corss, 4Th Main, Vs. Bengaluru Chamarajpet, Bengaluru 560018 Pan – Aabtp8959N (Appellant) (Respondent) Assessee By: Shri Kupendra Setty, Ca Revenue By: Ms. Anjala Sahu, Cit-Dr Date Of Hearing: 26.06.2024 Date Of Pronouncement: 28.06.2024 O R D E R Per: Prakash Chand Yadav, J.M. This Appeal Filed By The Assessee Challenges The Din & Order No. Itba/Exm/F/Exm45/2003-24/1063255632(1) Of The National Faceless Appeal Centre, Delhi (Cit(A)) Dated 23.03.2024 Passed Under Section 12Aa Of The Income Tax Act, 1961 (The Act).

For Appellant: Shri Kupendra Setty, CAFor Respondent: Ms. Anjala Sahu, CIT-DR
Section 12A

…further contended that the assessee has not applied the funds in furtherance of the 3 Printech Park Cluster-Bangalore objects of GPU. Lastly she relied on the Judgment of Hon’ble Supreme Court in the case of Ahemdabad Urban Development Case reported in 2022] 449 ITR 1 (SC) herein after referred to as AUDA case). 9. After considering the rival submissions, we observe that though the assessee has raised 6, the solitary issue is whether s.12A registration is to be granted to the assessee on the ground that the assessee is engaged in running services in the nature of GPU without charging any exorbitant fees for suc…

JCIT, (OSD)(E), Circle-2(1), New Delhi vs. National Internet Exchange of India, New Delhi

The appeal of the Revenue is dismissed

ITA 188/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21 Jcit (Osd) (E), Vs National Internet Exchange Of India, 6C, 6D & 6E, 6Th Floor, Circle-2(1), New Delhi. Hansalaya Building, 15, Barakhamba Road, New Delhi. Pan: Aabcn9308A (Appellant) (Respondent) Assessee By : Shri Ravi Pratap Mall, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 13.06.2024 Date Of Pronouncement : 27.06.2024

For Appellant: Shri Ravi Pratap Mall, AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 JCIT (OSD) (E), Vs National Internet Exchange of India, 6C, 6D & 6E, 6th Floor, Circle-2(1), New Delhi. Hansalaya Building, 15, Barakhamba Road, New Delhi. PAN: AABCN9308A (Appellant) (Respondent) Assessee by : Shri Ravi Pratap Mall, Advocate Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 13.06.2024 Date of Pronouncement : 27.06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against…

The Tribune Trust, Chandigarh vs. DCIT (Exemptions), C-1, Chandigarh

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

ITA 644/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh12 Jun 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahay

For Appellant: Sh. Tejmohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10Section 11Section 2(15)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 641 to 644/CHD/2023 "नधा"रण वष" / Assessment Years : 2010-11, 2011-12, 2014-15 & 2015-16 The Tribune Trust, Vs. The DCIT, Sector 29, बनाम Circle-1 (Exemptions), Chandigarh Chandigarh "थायी लेखा सं./PAN No: AAATT2141D अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Sh. Tejmohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई…