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

Maharishi Ayurveda Products Pvt. Ltd., Delhi vs. DCIT Circle-16(1), Delhi

In the result, the appeal is allowed

ITA 1054/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Aug 2023AY 2017-18

Bench: Shri C.M. Garg & Shri M. Balaganeshmaharishi Ayurveda Products Vs. Dcit, Pvt. Ltd, Circle-16(1), Flat No. 40, Pocket-H, Delhi Ground Floor, Madanpur Khadar, New Delhi (Appellant) (Respondent) Pan: Aaccm5403A Assessee By : Sh. Sanjay Garg, Fca Sh. Akarsh Garg, Adv Revenue By: Ms. Raja Rajeshwari R, Sr. Dr Date Of Hearing 25/05/2023 Date Of Pronouncement 04/08/2023

For Appellant: Sh. Sanjay Garg, FCAFor Respondent: Ms. Raja Rajeshwari R, Sr. DR
Section 143(1)Section 143(3)Section 263Section 36(1)(va)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Shri M. Balaganesh, Accountant Member Maharishi Ayurveda Products Vs. DCIT, Pvt. Ltd, Circle-16(1), Flat No. 40, Pocket-H, Delhi Ground Floor, Madanpur Khadar, New Delhi (Appellant) (Respondent) PAN: AACCM5403A Assessee by : Sh. Sanjay Garg, FCA Sh. Akarsh Garg, Adv Revenue by: Ms. Raja Rajeshwari R, Sr. DR Date of Hearing 25/05/2023 Date of pronouncement 04/08/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld PCIT-4, Delhi dated 15.03.2022 for AY 2017-…

Commissioner of Income Tax (Exemptions) Delhi vs. India International Centre

ITA - 400 / 2023HC Delhi26 Jul 2023
Section 2(15)

…Mr Abhishek Maratha, learned senior standing counsel, who appears for appellant, seeks to reagitate the point in view of the judgment rendered by the Supreme Court in Assistant Commissioner of Income Tax-Exemption vs Ahmedabad Urban Development Authority, 2022 INSC 1112. 3. The core issue which arises for consideration is whether the activities carried out by the respondent/assessee fall within the ambit of the proviso appended to Section 2(15) of the Income Tax Act, 1961[in short, “the Act”]. 4. We are told that a Special Leave Petition (SLP) was filed against the aforementioned order dated 14.0…

Commissioner of Income Tax (Exemptions) Delhi vs. India International Centre

ITA - 402 / 2023HC Delhi26 Jul 2023
Section 2(15)

…Mr Abhishek Maratha, learned senior standing counsel, who appears for appellant, seeks to reagitate the point in view of the judgment rendered by the Supreme Court in Assistant Commissioner of Income Tax-Exemption vs Ahmedabad Urban Development Authority, 2022 INSC 1112. 3. The core issue which arises for consideration is whether the activities carried out by the respondent/assessee fall within the ambit of the proviso appended to Section 2(15) of the Income Tax Act, 1961[in short, “the Act”]. 4. We are told that a Special Leave Petition (SLP) was filed against the aforementioned order dated 14.0…

Commissioner of Income Tax (Exemptions) Delhi vs. Gs1 India (Formerly Ean India)

The appeal is disposed of, in the aforesaid terms

ITA - 391 / 2023HC Delhi21 Jul 2023
Section 2(15)

…d whether the activities carried out by the respondent/assessee fall within the ambit of proviso to Section 2(15) of the Income Tax Act, 1961 [in short, “Act”], in Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority, 2022 INSC 1112, concerning several other assesses (including the respondent/assessee), 6.1 Therefore, Mr Sancheti says that he would have no objection if the impugned order passed by the Tribunal is set aside, in terms of paragraph 253.E.2 of the aforesaid judgment. 6.2 For the sake of convenience, the said portion of the aforesaid judgment is extrac…

Tamil Nadu Chamber Foundation, Madurai vs. ITO, Exemption Ward, Madurai

The appeal stand allowed for statistical purposes

ITA 683/CHNY/2022[2018-2019]Status: DisposedITAT Chennai07 Jul 2023AY 2018-2019

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.682/Chny/2022 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.683/Chny/2022 (िनधा*रण वष* / Assessment Year: 2018-19) M/S. Tamil Nadu Chamber Foundation Ito बनाम 178B, Ii Floor, Kamarajar Salai, Exemption Ward, / Vs. Madurai-625 009. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactt-0428-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri G.Gopalan (Retd Jcit)-Ld.Ar " थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-05-2023 घोषणाकीतारीख /Date Of Pronouncement : 07-07-2023 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri G.Gopalan (Retd JCIT)-Ld.ARFor Respondent: Shri D.Hema Bhupal (JCIT) -Ld. DR
Section 11Section 12ASection 143(3)Section 2(15)

…r [AO] u/s. 143(3) of the Act on 18-12-2018. The Ld. AR supported the case of the assessee whereas Ld. Sr. DR submitted that the subsequent decision of Hon’ble Supreme Court rendered in bunch of appeals titled as CIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278 dated 19.10.2022) clearly support the stand of the revenue. Having heard rival submissions and after perusal of case records, our adjudication would be as under. 2. The assessee is registered u/s 12AA of the Income Tax Act. Its main activity was to render services to the members in relation to the trade, commerce or business for fees / su…

Tamil Nadu Chamber Foundation, Madurai vs. ITO, Exemption Ward, Madurai

The appeal stand allowed for statistical purposes

ITA 682/CHNY/2022[2016-2017]Status: DisposedITAT Chennai07 Jul 2023AY 2016-2017

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.682/Chny/2022 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.683/Chny/2022 (िनधा*रण वष* / Assessment Year: 2018-19) M/S. Tamil Nadu Chamber Foundation Ito बनाम 178B, Ii Floor, Kamarajar Salai, Exemption Ward, / Vs. Madurai-625 009. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactt-0428-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri G.Gopalan (Retd Jcit)-Ld.Ar " थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-05-2023 घोषणाकीतारीख /Date Of Pronouncement : 07-07-2023 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri G.Gopalan (Retd JCIT)-Ld.ARFor Respondent: Shri D.Hema Bhupal (JCIT) -Ld. DR
Section 11Section 12ASection 143(3)Section 2(15)

…r [AO] u/s. 143(3) of the Act on 18-12-2018. The Ld. AR supported the case of the assessee whereas Ld. Sr. DR submitted that the subsequent decision of Hon’ble Supreme Court rendered in bunch of appeals titled as CIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278 dated 19.10.2022) clearly support the stand of the revenue. Having heard rival submissions and after perusal of case records, our adjudication would be as under. 2. The assessee is registered u/s 12AA of the Income Tax Act. Its main activity was to render services to the members in relation to the trade, commerce or business for fees / su…

Centre for E-Governance, Bengaluru vs. The Deputy Commissioner of Income Tax (Exemption) Circle-1, Bangalore

In the result, all the appeals are filed by the assessee are allowed for statistical purpose and the Stay Petitions are dismissed

ITA 236/BANG/2023[2017-18]Status: DisposedITAT Bangalore02 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Parthasarthi, AdvocateFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 104/Bang/2023 Centre for e-Governance, Deputy Commissioner of Room No.108, I Floor, 2nd Gate, 2018-19 Income Tax (E), Multi-Storeyed Building, Circle – 1, Dr. Ambedkar Veedhi, Bengaluru. Bengaluru – 560 001. PAN : AAAAC 4156 C 233/Bang/2023 -do- -do- 2013-14 234/Bang/2023 -do- -do- 2015-16 235/Bang/2023 -do- Assistant Commissioner of 2016-17 Income Tax (E), Circle – 1, Bengaluru. 236/Bang/2023 -do- -do- 2017-18 SP Nos.…

Centre for E-Governance, Bengaluru vs. The Deputy Commissioner of Income Tax (Exemption) Circle-1, Bangalore

In the result, all the appeals are filed by the assessee are allowed for statistical purpose and the Stay Petitions are dismissed

ITA 235/BANG/2023[2016-17]Status: DisposedITAT Bangalore02 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Parthasarthi, AdvocateFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 104/Bang/2023 Centre for e-Governance, Deputy Commissioner of Room No.108, I Floor, 2nd Gate, 2018-19 Income Tax (E), Multi-Storeyed Building, Circle – 1, Dr. Ambedkar Veedhi, Bengaluru. Bengaluru – 560 001. PAN : AAAAC 4156 C 233/Bang/2023 -do- -do- 2013-14 234/Bang/2023 -do- -do- 2015-16 235/Bang/2023 -do- Assistant Commissioner of 2016-17 Income Tax (E), Circle – 1, Bengaluru. 236/Bang/2023 -do- -do- 2017-18 SP Nos.…

Centre for E-Governance, Bengaluru vs. The Deputy Commissioner of Income Tax (Exemption) Circle-1, Bangalore

In the result, all the appeals are filed by the assessee are allowed for statistical purpose and the Stay Petitions are dismissed

ITA 234/BANG/2023[2015-16]Status: DisposedITAT Bangalore02 Jun 2023AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Parthasarthi, AdvocateFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 104/Bang/2023 Centre for e-Governance, Deputy Commissioner of Room No.108, I Floor, 2nd Gate, 2018-19 Income Tax (E), Multi-Storeyed Building, Circle – 1, Dr. Ambedkar Veedhi, Bengaluru. Bengaluru – 560 001. PAN : AAAAC 4156 C 233/Bang/2023 -do- -do- 2013-14 234/Bang/2023 -do- -do- 2015-16 235/Bang/2023 -do- Assistant Commissioner of 2016-17 Income Tax (E), Circle – 1, Bengaluru. 236/Bang/2023 -do- -do- 2017-18 SP Nos.…

Centre for E-Governance, Bengaluru vs. The Deputy Commissioner of Income Tax (Exemption) Circle-1, Bangalore

In the result, all the appeals are filed by the assessee are allowed for statistical purpose and the Stay Petitions are dismissed

ITA 233/BANG/2023[2013-14]Status: DisposedITAT Bangalore02 Jun 2023AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Parthasarthi, AdvocateFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 104/Bang/2023 Centre for e-Governance, Deputy Commissioner of Room No.108, I Floor, 2nd Gate, 2018-19 Income Tax (E), Multi-Storeyed Building, Circle – 1, Dr. Ambedkar Veedhi, Bengaluru. Bengaluru – 560 001. PAN : AAAAC 4156 C 233/Bang/2023 -do- -do- 2013-14 234/Bang/2023 -do- -do- 2015-16 235/Bang/2023 -do- Assistant Commissioner of 2016-17 Income Tax (E), Circle – 1, Bengaluru. 236/Bang/2023 -do- -do- 2017-18 SP Nos.…

Centre for E-Governance, Bengaluru vs. DIT(Exemption) Circle-1, Bangalore

In the result, all the appeals are filed by the assessee are allowed for statistical purpose and the Stay Petitions are dismissed

ITA 104/BANG/2023[2018-19]Status: DisposedITAT Bangalore02 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Parthasarthi, AdvocateFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 104/Bang/2023 Centre for e-Governance, Deputy Commissioner of Room No.108, I Floor, 2nd Gate, 2018-19 Income Tax (E), Multi-Storeyed Building, Circle – 1, Dr. Ambedkar Veedhi, Bengaluru. Bengaluru – 560 001. PAN : AAAAC 4156 C 233/Bang/2023 -do- -do- 2013-14 234/Bang/2023 -do- -do- 2015-16 235/Bang/2023 -do- Assistant Commissioner of 2016-17 Income Tax (E), Circle – 1, Bengaluru. 236/Bang/2023 -do- -do- 2017-18 SP Nos.…

Dy Commissioner of Income Tax (Exemption)-2(1), Mumbai vs. Nela Trust, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2966/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (Exemption) – 2(1) V. Neia Trust Room No. 608, 6Th Floor C/O. Ecgc Of India Mtnl Building, Cumballa Hill 10Th Floor, Express Tower Mumbai - 400026 Nariman Point Mumbai – 400021 Pan: Aaatn9999F (Appellant) (Respondent)

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

…s is not an item of "operating income". Page No. | 25 NEIA Trust 2. Kind attention of the Hon'ble Bench is drawn to Para 172 at Pg.110 of the judgment of the Hon. Supreme Court in the case of ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority [2022] 449 ITR 1 (copy of Para 172 is enclosed herewith) in relation to proviso to Section 2(15) of the Income Tax Act, 1961 reproduced hereunder: "Yet another manner of looking at the definition together with sections 10(23) and 11 is that for achieving a general public utility object, if the charity involves itself in activities, that entail charging amounts only…

Ajmer Development Authority, Ajmer vs. CIT(Exemption)/ ITO (Exemption), Jaipur / Jodhpur

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

…s." 2.2 Recent SC Decisions: It is further submitted that AO has not committed any error in assessing the income at nil also for the reason that recently in the case of ACIT (Exemptions) v. Ahmedabad Urban Development Authority [2022] 329 CTR 297 (SC)/ [2022] 449 ITR 1(SC) (DPB 20-39), it was held as under: " ----190. In light of the above discussion, this court is of the opinion that: (i) The fact that bodies which carry on statutory functions whose income was eligible to be considered for exemption under section 10(20A) ceased to enjoy that benefit after deletion of that provision w.e.f. 1-4-2003, does not ipso…

Community Policing Suvidha Centre ( West ), Now Known As Sub Division Saanjh (Community Policing) Society, Ludhiana vs. Income Tax Officer (Exemption) Ward, Jalandhar

In the result, both the appeals of the assessee bearing ITA No

ITA 14/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

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

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

…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.13/Asr/2020 Assessment Year: 2016-17 Sub Division Saanjh Vs. ITO, (Exemption Ward), (Community Policing) Society Jalandhar. Bholath, CPSC Bholath, Opposite Office of Dy. Superintendent of Polic, Bholath, Distt. Kapurthala. [PAN: AAMTS2090Q] (Respondent) (Appellant) I.T.A. No.14/Asr/2020 Assessment Year: 2016-17 Community Policing Suvidha Vs. ITO, (Exemption Ward), Centre (West), Now known as Jalandhar. Sub Dividion Saanjh (Community Policing) Society Wes…

Sub Division Saanjh Community Pol Icing Society, Kapurthala vs. Income Tax (Exemptions) Ward, Jalandhar

In the result, both the appeals of the assessee bearing ITA No

ITA 13/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

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

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

…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.13/Asr/2020 Assessment Year: 2016-17 Sub Division Saanjh Vs. ITO, (Exemption Ward), (Community Policing) Society Jalandhar. Bholath, CPSC Bholath, Opposite Office of Dy. Superintendent of Polic, Bholath, Distt. Kapurthala. [PAN: AAMTS2090Q] (Respondent) (Appellant) I.T.A. No.14/Asr/2020 Assessment Year: 2016-17 Community Policing Suvidha Vs. ITO, (Exemption Ward), Centre (West), Now known as Jalandhar. Sub Dividion Saanjh (Community Policing) Society Wes…

National Institute of Construction Management & Research, Mumbai vs. CIT (Exemption), Mumbai

Appeal stands disposed off as partly allowed for statistical purposes

ITA 2180/MUM/2022[2016-17]Status: HeardITAT Mumbai08 Mar 2023AY 2016-17
For Appellant: Shri V. Sridharan, Sr. AdvocateFor Respondent: Dr. Mahesh Akhade
Section 143(3)Section 263

…red by the provisions contained in Section 11(4) of the Act. 19 ITA. No. 2180 & 2181/Mum/2022 Assessment Year: 2015-16 & 2016-17 The Hon‟ble Supreme Court has, in the case of Assistant Commission of Income Tax Vs Ahmedabad Urban Development Authority: [2022] 449 ITR 1 (SC) while explaining the distinction between Section 11(4) and 11(4A) of the Act, observed as under: “155. Section 11(4) applies to cases where the business undertaking itself is the property held by a trust. Thus, where the property held in trust, or where property settled by the donor or trust creator in favour of the trustees itself is a busin…

Biowin Agro Research, Mananthawady vs. Income Tax Officer, Kozhikode

In the result, the assessee’s appeals are dismissed

ITA 3/COCH/2022[2018-2019]Status: DisposedITAT Cochin24 Feb 2023AY 2018-2019

Bench: Shri Sanjay Arora, Hon’Ble & Shri Sandeep Gosain, Hon'Ble

For Appellant: Ms. Krishna. K, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 12ASection 143(3)Section 2(15)Section 25Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, HON'BLE JUDICIAL MEMBER I.T.A. No. 02 & 03/COCH/2022 (Asst. Years: 2017-18 & 2018-19) Biowin Agro Research, vs. ITO, Exemption Ward, MP 5/587 D, Vemom, Kozhikode Mananthawady, Wayanad. [PAN: AAFCB 6169 B] (Appellant) (Respondent) Appellant by : Ms. Krishna. K, Advocate Respondent by : Smt. J.M. Jamuna Devi, Sr. DR Date of hearing : 02/02/2023 Date of pronouncement : 24/02/2023 O R D E R Per Bench: This is a set of two Appeals by the Assessee directed against the Order by the Nati…

Biowin Agro Research, Mananthawady vs. Income Tax Officer, Kozhikode

In the result, the assessee’s appeals are dismissed

ITA 2/COCH/2022[2017-2018]Status: DisposedITAT Cochin24 Feb 2023AY 2017-2018

Bench: Shri Sanjay Arora, Hon’Ble & Shri Sandeep Gosain, Hon'Ble

For Appellant: Ms. Krishna. K, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 12ASection 143(3)Section 2(15)Section 25Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, HON'BLE JUDICIAL MEMBER I.T.A. No. 02 & 03/COCH/2022 (Asst. Years: 2017-18 & 2018-19) Biowin Agro Research, vs. ITO, Exemption Ward, MP 5/587 D, Vemom, Kozhikode Mananthawady, Wayanad. [PAN: AAFCB 6169 B] (Appellant) (Respondent) Appellant by : Ms. Krishna. K, Advocate Respondent by : Smt. J.M. Jamuna Devi, Sr. DR Date of hearing : 02/02/2023 Date of pronouncement : 24/02/2023 O R D E R Per Bench: This is a set of two Appeals by the Assessee directed against the Order by the Nati…

Manithaneya Kavalargal Arakkattalai, Neyveli vs. The Deputy Commissioner of Income Tax, Central Circle-2(3), Chennai

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

ITA 1084/CHNY/2022[2019-2020]Status: DisposedITAT Chennai23 Feb 2023AY 2019-2020

Bench: Shri Mahavir Singh

For Appellant: NoneFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 11Section 12ASection 133ASection 143(3)Section 147Section 148Section 2(15)

…f the CIT(A), let this issue on merits also be sent back to the file of CIT(A) to consider the judgment of Hon’ble Supreme Court on this very issue in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, ITA Nos.1077-1084/Chny/2022 [2022] 449 ITR 1. Hence, the CIT(A) will consider the decision of Hon’ble Supreme Court and then decide the issue on merits also afresh. Therefore, all these eight appeals of the assessee are allowed for statistical purposes. 12. In the result, the appeals filed by the assessee in ITA Nos.1077 to 1084/CHNY/2022 are allowed for statistical purposes. Order pronounc…

Manithaneya Kavalargal Arakkattalai, Neyveli vs. The Deputy Commissioner of Income Tax, Central Circle-2(3), Chennai

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

ITA 1083/CHNY/2022[2018-2019]Status: DisposedITAT Chennai23 Feb 2023AY 2018-2019

Bench: Shri Mahavir Singh

For Appellant: NoneFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 11Section 12ASection 133ASection 143(3)Section 147Section 148Section 2(15)

…f the CIT(A), let this issue on merits also be sent back to the file of CIT(A) to consider the judgment of Hon’ble Supreme Court on this very issue in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, ITA Nos.1077-1084/Chny/2022 [2022] 449 ITR 1. Hence, the CIT(A) will consider the decision of Hon’ble Supreme Court and then decide the issue on merits also afresh. Therefore, all these eight appeals of the assessee are allowed for statistical purposes. 12. In the result, the appeals filed by the assessee in ITA Nos.1077 to 1084/CHNY/2022 are allowed for statistical purposes. Order pronounc…