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.

Which sections of the Income Tax Act does ACIT v. Ahmedabad Urban Development Authority come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 143(3), Section 12A, Section 12, Section 13(8).

ACIT v. Ahmedabad Urban Development Authority (143 Taxmann.com 278)

Q: How many judgments cite ACIT v. Ahmedabad Urban Development Authority?

390 judgments on BharatTax cite ACIT v. Ahmedabad Urban Development Authority (143 Taxmann.com 278), spanning 2020 to 2026.

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bangalore Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

M/S Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1638/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

M/S Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1637/CHNY/2023[2017-18]Status: DisposedITAT Chennai27 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

Avm Charities, Chennai vs. ITO, Exemptions Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1636/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

M/S Avm Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1635/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

M/S Avm Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1634/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1633/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2024AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

M/S. A V M Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1632/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ces of the case, the AO has given clear finding that the assessee Trust is not eligible for exemption u/s.11 of the Act. Further, after the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmadabad Urban Development Authority reported in [2022] 449 ITR 1 (SC), the law has been changed in so far as the GPU trusts are concerned. The Ld.DR further submitted that as per the decision of the Hon’ble Supreme Court, there is a difference between running of a business as a property held under Trust and running of a business as a property held for the Trust. If running of a business as property held under…

Income Tax Officer, Income Tax Department vs. Fragrance and Flavours Association of India, Mumbai

ITA 2973/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Mar 2024AY 2017-18

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.2973/मुं/2023 (िन.व. 2017-18) Income Tax Officer (E)-1(3), Mumbai Room No.619, Mtnl Telephone Exchange Building, Cumballa Hill, Peddar Road, Mumbai – 400 026. ...... अपीलाथ"/Appellant बनाम Vs. Fragrance & Flavours Association Of India, 2-B, Court Chambers, 25, Sir Vithaldas Thakersey Marg, Churchgate, Mumbai 400 020. Pan: Aaaaf-0029-K ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Ankush Kapoor, Cit Dr. "ितवादी"ारा/Respondent By : Shri Anil Sathe सुनवाई क" ितिथ/ Date Of Hearing : 19/03/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 26/03/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 04/07/2023, For The Assessment Year 2017-18. 2. The Revenue In Appeal Has Assailed The Order Of Cit(A) On Following Grounds:

For Appellant: Shri Ankush Kapoor, CIT DRFor Respondent: Shri Anil Sathe

Section 11Section 12ASection 2(15)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ एफ ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ F ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.2973/मुं/2023 (िन.व. 2017-18) Income Tax Officer (E)-1(3), Mumbai Room No.619, MTNL Telephone Exchange Building, Cumballa Hill, Peddar Road, Mumbai – 400 026. ...... अपीलाथ"/Appellant बनाम Vs. Fragrance and Flavours Association of India, 2-B, Court Chambers, 25, Sir Vithaldas Thakersey Marg, Churchgate, Mumbai 400 020. PAN: AAAAF-0029-K ..... "ितवादी/Resp…

Indian Beauty & Hygiene Association, Mumbai vs. ITO E-1 (3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3804/MUM/2023[2018-19]Status: DisposedITAT Mumbai06 Mar 2024AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: S. Arunkumar

Section 11Section 143(2)Section 2(15)

…Page 1 ITA No.3804/Mum/2023 Indian Beauty& Hygiene Association Vs. ITO(E) 1(3) IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3804/Mum/2023 (Α.Υ. 2018-19) Indian Beauty & Hygiene Vs. ITO (E) 1(3) Association, 504, Midas, Piramal Chamber, 5th Floor, Sahar Plaza Lal Baug, Parel, Complex, M.V. Road, Mumbai - 400012 Near Kohinoor Hotel, Andheri (W), Mumbai -400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAATI1252J Appellant Respondent Appellant by : Nitesh Joshi Respondent by : S. Arunkumar Date of Hearing 29.02.2024 Dat…