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.

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT (E), Mumbai

ITA 2684/MUM/2022[2018-2019]Status: DisposedITAT Mumbai24 Nov 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2018-19

For Appellant: Shri Bhupendra Karkhanis, A.R. &For Respondent: Shri Manoj Kumar Sinha, D.R

Section 11Section 12ASection 2(15)

…of section 11 & 12 of the Act to the assessee corporation which was upheld by the Hon’ble High Court by relying upon the decision rendered by Hon’ble Supreme Court of India in case of CIT (Assst.) (Exemptions) vs. Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC) by holding as under: “EXEMPTION - CHARITABLE PURPOSE-STATE INDUSTRIAL DEVELOPMENT CORPORATION-ACTIVITIES CARRIED OUT BY ASSESSEE NOT IN NATURE OF TRADE, COMMERCE OR BUSINESS, FOR CESS OR FEE OR ANY OTHER CONSIDERATION-PROVISO TO SECTION 2(15) NOT ATTRACTED- TRIBUNAL JUSTIFIED IN GRANTING BENEFITS UNDER SECTIONS 11 AND 12-INCOME-TAX ACT, 1961,…

Narada Gana Sabha Trust, Chennai vs. ITO Exemptions Ward-1, Chennai

In the result, appeal filed by the assessee is allowed

ITA 463/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Nov 2023AY 2018-19

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकरअपीलसं./Ita No.463/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 Narada Gana Sabha Trust, The Income Tax Officer- V. No.314, T.T.K.Road, (Exemptions), Alwarpet, Ward-1, Chennai-600 018. Chennai. [Pan: Aaatn 0417 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvFor Respondent: Shri R. Clement Ramesh-

Section 11Section 126Section 2(15)Section 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा.जी, लेखा सद" एवं "ी मनो मोहन दास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकरअपीलसं./ITA No.463/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 Narada Gana Sabha Trust, The Income Tax Officer- v. No.314, T.T.K.Road, (Exemptions), Alwarpet, Ward-1, Chennai-600 018. Chennai. [PAN: AAATN 0417 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Adv. ""यथ" क" ओर से /Respondent by : Shri R. Clement Ramesh- Kum…

DCIT(Exemptions), Chennai vs. Sae India, Chennai

In the result, appeals filed by the assessee as well as the Revenue

ITA 3158/CHNY/2018[2013-14]Status: DisposedITAT Chennai20 Oct 2023AY 2013-14

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 2(15)

…said activity exceeds the prescribed limit, assessee will lose benefit of exemption u/s.11 of the Act. The Ld.DR further referring to the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmedabad Urban Development Authority reported in [2022] 449 ITR 1 (SC) submitted that the Hon’ble Supreme Court has explained the concept of GPU charity and Trust/Society coming under other limb of ‘charitable purpose’ and the Hon’ble Supreme Court held that trade promotion body, councils, associations or organizations are clearly GPU charities and subject to provisions of Sec.2(15) of the Act. If the activi…

Sae India, Chennai vs. ITO (Exemptions) Ward 4, Chennai

In the result, appeals filed by the assessee as well as the Revenue

ITA 3144/CHNY/2018[2013-14]Status: DisposedITAT Chennai20 Oct 2023AY 2013-14

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Respondent: Shri P. Sajit Kumar, JCIT

Section 11Section 12ASection 2(15)

…said activity exceeds the prescribed limit, assessee will lose benefit of exemption u/s.11 of the Act. The Ld.DR further referring to the decision of the Hon’ble Supreme Court in the case of ACIT v. Ahmedabad Urban Development Authority reported in [2022] 449 ITR 1 (SC) submitted that the Hon’ble Supreme Court has explained the concept of GPU charity and Trust/Society coming under other limb of ‘charitable purpose’ and the Hon’ble Supreme Court held that trade promotion body, councils, associations or organizations are clearly GPU charities and subject to provisions of Sec.2(15) of the Act. If the activi…

Madras Motor Sports Club(Aob), Chennai vs. Commissioner of Income Tax, Nungambakkam, Chennai

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

ITA 510/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपीलसं./Ita No.: 510/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Madras Motor Sports Club (Aop), The Commissioner Of Chandhok Centre, Ground Floor, Vs. Income-Tax (Exemptions), 244, Anna Salai, Chennai. Thousand Lights, Chennai – 600 006. Pan: Aaofm 1744K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Lakshmi Ratan, Advocate ""यथ" क" ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 11.10.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023

For Appellant: Shri R. Lakshmi Ratan, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Section 11Section 11(1)(a)Section 12ASection 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 510/CHNY/2023 िनधा"रण वष"/Assessment Year: 2018-19 Madras Motor Sports Club (AOP), The Commissioner of Chandhok Centre, Ground Floor, vs. Income-tax (Exemptions), 244, Anna Salai, Chennai. Thousand Lights, Chennai – 600 006. PAN: AAOFM 1744K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Lakshmi Ratan, Advocate ""यथ" क" ओर से/R…

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A Nos. 275 and 1232/Del/2023 िनधा"रणवष"/ Assessment Years: 2018-19 & 2019-20 Lal Babu Pandey, Income Tax Officer, बनाम C/o. CA, M. R. Sahu, Vs. House No. 651, 1st Floor, Ward : 1 (4) Sector : 10-A, Nr. G.D. Goenka Public School, Gurgaon. Gurgaon, Haryana – 122 001. PAN No. ARFPP9995D अपीलाथ" / Appellant ""यथ" / Respondent Shri M. R. Sahu, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 09/10/2023 स…

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A Nos. 275 and 1232/Del/2023 िनधा"रणवष"/ Assessment Years: 2018-19 & 2019-20 Lal Babu Pandey, Income Tax Officer, बनाम C/o. CA, M. R. Sahu, Vs. House No. 651, 1st Floor, Ward : 1 (4) Sector : 10-A, Nr. G.D. Goenka Public School, Gurgaon. Gurgaon, Haryana – 122 001. PAN No. ARFPP9995D अपीलाथ" / Appellant ""यथ" / Respondent Shri M. R. Sahu, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 09/10/2023 स…

Indian Machine Tool Manufacturers Association, Mumbai vs. DCIT (Exem)-1(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes, while the appeal by the Revenue is partly allowed for statistical purposes

ITA 82/MUM/2023[2014-15]Status: DisposedITAT Mumbai25 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Shambhu Yadav

Section 11Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.80/Mum./2023 (Assessment Year : 2014–15) Dy. Commissioner of Income Tax ……………. Appellant (Exemption)–1(1), Mumbai v/s Indian Machine Tools Manufacturers’ Association Plant no.13, Extension Office, 1st Floor ……………. Respondent Godrej Campus, Pirojshanagar Vikhroli (E), Mumbai 400 079 PAN – AAACI1369M ITA no.82/Mum./2023 (Assessment Year : 2014–15) Indian Machine Tools Manufacturers’ Association M/s. Kalyaniwalla & Mistry LLP ……………. Appellant Esplanade Hous…

DCIT (E)-1(1), Mumbai vs. Indian Machine Tools Mfrs Association, Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes, while the appeal by the Revenue is partly allowed for statistical purposes

ITA 80/MUM/2023[2014-15]Status: DisposedITAT Mumbai25 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Shambhu Yadav

Section 11Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.80/Mum./2023 (Assessment Year : 2014–15) Dy. Commissioner of Income Tax ……………. Appellant (Exemption)–1(1), Mumbai v/s Indian Machine Tools Manufacturers’ Association Plant no.13, Extension Office, 1st Floor ……………. Respondent Godrej Campus, Pirojshanagar Vikhroli (E), Mumbai 400 079 PAN – AAACI1369M ITA no.82/Mum./2023 (Assessment Year : 2014–15) Indian Machine Tools Manufacturers’ Association M/s. Kalyaniwalla & Mistry LLP ……………. Appellant Esplanade Hous…

Mesers Improvement Trust, Fazilka vs. Deputy Commissioner of Income Tax Circle-1(Exemptions), Chandigarh

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

ITA 307/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 13(8)Section 143(3)Section 2(15)Section 250Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 307/Asr/2018 Assessment Year: 2014-15 M/s Improvement Trust Fazilka Vs. Dy. CIT (Exemptions), Railway Road, Fazilka. Chandigarh. [PAN: -AAALI0094G] (Appellant) (Respondent) Appellant by None Sh. Amit Jain, CIT. DR. Respondent by Date of Hearing 22.08.2023 20.09.2023 Date of Pronouncement ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals), Bathinda, (in brevity…

M/S. Navodaya Grama Vikas Charitable Trust, Mangaluru vs. Deputy Commissioner of Income Tax, Central Circle-1, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 172/BANG/2022[2017-18]Status: DisposedITAT Bangalore31 Aug 2023AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Navodaya Grama Vikas Charitable Trust, The Deputy #14-7-1005, Scdcc Commissioner Of Bank Ltd., Income Tax, Head Office Building, Central Circle – 1, Kodialbail, Vs. Mangaluru. Mangaluru – 575 003. Pan: Aaatn7594E Appellant Respondent : Shri V. Srinivasan, Advocate & Assessee By Ms. Sunaina Bhatia, Ca Revenue By : Shri D.K. Mishra, Cit Dr Date Of Hearing : 07-07-2023 Date Of Pronouncement : 31-08-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 07.03.2022 Passed By Ld.Cit(A)-2, Panaji For A.Y. 2017-18 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law. Equity, Weight Of Evidence. Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit [A] Is Not Justified In Upholding The Disallowance Of The Exemption Claimed U/S.11 Of The Act

For Respondent: Shri V. Srinivasan, Advocate &

Section 11Section 12ASection 13Section 2Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Navodaya Grama Vikas Charitable Trust, The Deputy #14-7-1005, SCDCC Commissioner of Bank Ltd., Income Tax, Head Office Building, Central Circle – 1, Kodialbail, Vs. Mangaluru. Mangaluru – 575 003. PAN: AAATN7594E APPELLANT RESPONDENT : Shri V. Srinivasan, Advocate & Assessee by Ms. Sunaina Bhatia, CA Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 07-07-2023 Date of Pronouncement : 31-08-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBE…

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

ITA 689/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Aug 2023AY 2017-18

For Appellant: Shri. Nitesh Joshi, A.RFor Respondent: Shri. Joginder Singh, Sr. AR

Section 11Section 12ASection 143(3)Section 2(15)Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Indian Beauty & Income Tax Officer, Hygiene Association, ITO(E) -1(3), 504, Midas, 5th Floor, Piramal Chambers, Sahar Plaza Complex, Lal Baug Parel, Vs. M.V.Road, Mumbai- 400 012 Near Kohinoor Hotel, Andheri(E), Mumbai-400 059 PAN: AAATI1252J (Appellant) (Respondent) Present for: Assessee by : Shri. Nitesh Joshi, A.R. Revenue by : Shri. Joginder Singh, Sr. AR Date of Hearing : 14 . 06 . 2023 Date of Pronouncement : 31 . 08 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The…

M.P.Madhyam, Bhopal vs. The DCIT Exemption, Bhopal

In the result, appeals of assessee for A

ITA 427/IND/2022[2017-18]Status: DisposedITAT Indore31 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…Director of Income- tax (Exemption) vs. Ahmedabad Management Association [2014] 366 ITR 85 (Guj.) However, thereafter this issue has been considered and decided by the Hon’ble Supreme Court in case of ACIT(Exemption) vs. Ahmedabad Urban Development Authority 449 ITR 1. 3.1. Ld. Sr. counsel has submitted that the Hon’ble Supreme Court has discussed this issue thoroughly and observed that certain kind of receipt which GPU charities, typically statutory housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4…

M.P.Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

In the result, appeals of assessee for A

ITA 425/IND/2022[2016-17]Status: DisposedITAT Indore31 Aug 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…Director of Income- tax (Exemption) vs. Ahmedabad Management Association [2014] 366 ITR 85 (Guj.) However, thereafter this issue has been considered and decided by the Hon’ble Supreme Court in case of ACIT(Exemption) vs. Ahmedabad Urban Development Authority 449 ITR 1. 3.1. Ld. Sr. counsel has submitted that the Hon’ble Supreme Court has discussed this issue thoroughly and observed that certain kind of receipt which GPU charities, typically statutory housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4…

M.P.Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

In the result, appeals of assessee for A

ITA 423/IND/2022[2013-14]Status: DisposedITAT Indore31 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…Director of Income- tax (Exemption) vs. Ahmedabad Management Association [2014] 366 ITR 85 (Guj.) However, thereafter this issue has been considered and decided by the Hon’ble Supreme Court in case of ACIT(Exemption) vs. Ahmedabad Urban Development Authority 449 ITR 1. 3.1. Ld. Sr. counsel has submitted that the Hon’ble Supreme Court has discussed this issue thoroughly and observed that certain kind of receipt which GPU charities, typically statutory housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4…

M/S M.P. Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

In the result, appeals of assessee for A

ITA 422/IND/2022[2011-12]Status: DisposedITAT Indore31 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…Director of Income- tax (Exemption) vs. Ahmedabad Management Association [2014] 366 ITR 85 (Guj.) However, thereafter this issue has been considered and decided by the Hon’ble Supreme Court in case of ACIT(Exemption) vs. Ahmedabad Urban Development Authority 449 ITR 1. 3.1. Ld. Sr. counsel has submitted that the Hon’ble Supreme Court has discussed this issue thoroughly and observed that certain kind of receipt which GPU charities, typically statutory housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4…

Ramswaroop Das Niranjanlal Charitable Trust, Raipur vs. Deputy Commissioner of Income Tax, Circle 1(1), Raipur

In the result, the appeal of the assessee trust being devoid and bereft of any merit is dismissed in terms of my observations above

ITA 242/RPR/2017[2011-12]Status: DisposedITAT Raipur21 Aug 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 242/Rpr/2017 "नधा"रण वष" / Assessment Year : 2011-12 Ramswaroop Das Niranjanlal Charitable Trust Vandana Bhawan, M.G. Road, Raipur (C.G.) Pan : Aaatr2301K .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 11Section 11(2)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 2Section 2(15)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 242/RPR/2017 "नधा"रण वष" / Assessment Year : 2011-12 Ramswaroop Das Niranjanlal Charitable Trust Vandana Bhawan, M.G. Road, Raipur (C.G.) PAN : AAATR2301K .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 14.0…

Infoparks Kerala, Cochin vs. The ACIT, Cochin

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR

Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…abarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj). 4.3 Before us, it was a common contention of the parties that the issue is squarely covered by the recent decision by the Hon’ble Apex Court in Asst. CIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC), placing a copy thereof on record. No assistance, however, from the parties, i.e., as to how the given activity/s 4 ITA Nos.75-77/Coch/2015 (AYs. 2009-10 to 11-12) Infopark Kerala v. Jt.DIT and the assessee’s modus operandi would stand to be considered, or require being understood, in light of the said decision, was forthcoming from the partie…

Infoparks Kerala, Trivandrum vs. The Jt Director of It (OSD) Exem), Cochin

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR

Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…abarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj). 4.3 Before us, it was a common contention of the parties that the issue is squarely covered by the recent decision by the Hon’ble Apex Court in Asst. CIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC), placing a copy thereof on record. No assistance, however, from the parties, i.e., as to how the given activity/s 4 ITA Nos.75-77/Coch/2015 (AYs. 2009-10 to 11-12) Infopark Kerala v. Jt.DIT and the assessee’s modus operandi would stand to be considered, or require being understood, in light of the said decision, was forthcoming from the partie…

Infoparks Kerala, Trivandrum vs. The Jt Director of It (OSD) Exem), Cochin

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR

Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…abarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj). 4.3 Before us, it was a common contention of the parties that the issue is squarely covered by the recent decision by the Hon’ble Apex Court in Asst. CIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC), placing a copy thereof on record. No assistance, however, from the parties, i.e., as to how the given activity/s 4 ITA Nos.75-77/Coch/2015 (AYs. 2009-10 to 11-12) Infopark Kerala v. Jt.DIT and the assessee’s modus operandi would stand to be considered, or require being understood, in light of the said decision, was forthcoming from the partie…

ACIT v. Ahmedabad Urban Development Authority

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

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing ACIT v. Ahmedabad Urban Development Authority

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT (E), Mumbai

Narada Gana Sabha Trust, Chennai vs. ITO Exemptions Ward-1, Chennai

DCIT(Exemptions), Chennai vs. Sae India, Chennai

Sae India, Chennai vs. ITO (Exemptions) Ward 4, Chennai

Madras Motor Sports Club(Aob), Chennai vs. Commissioner of Income Tax, Nungambakkam, Chennai

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

Indian Machine Tool Manufacturers Association, Mumbai vs. DCIT (Exem)-1(1), Mumbai

DCIT (E)-1(1), Mumbai vs. Indian Machine Tools Mfrs Association, Mumbai

Mesers Improvement Trust, Fazilka vs. Deputy Commissioner of Income Tax Circle-1(Exemptions), Chandigarh

M/S. Navodaya Grama Vikas Charitable Trust, Mangaluru vs. Deputy Commissioner of Income Tax, Central Circle-1, Bangalore

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

M.P.Madhyam, Bhopal vs. The DCIT Exemption, Bhopal

M.P.Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

M.P.Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

M/S M.P. Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

Ramswaroop Das Niranjanlal Charitable Trust, Raipur vs. Deputy Commissioner of Income Tax, Circle 1(1), Raipur

Infoparks Kerala, Cochin vs. The ACIT, Cochin

Infoparks Kerala, Trivandrum vs. The Jt Director of It (OSD) Exem), Cochin

Infoparks Kerala, Trivandrum vs. The Jt Director of It (OSD) Exem), Cochin