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 372,249 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

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 1082/CHNY/2022[2017-2018]Status: DisposedITAT Chennai23 Feb 2023AY 2017-2018

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 1078/CHNY/2022[2013-14]Status: DisposedITAT Chennai23 Feb 2023AY 2013-14

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. ITO, Exemptions Ward - 2, Chennai

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

ITA 1077/CHNY/2022[2012-2013]Status: DisposedITAT Chennai23 Feb 2023AY 2012-2013

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…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 2, Chennai

The appeals stand allowed for statistical purposes

ITA 819/CHNY/2022[2018-19]Status: DisposedITAT Chennai16 Feb 2023AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 2, Chennai

The appeals stand allowed for statistical purposes

ITA 818/CHNY/2022[2017-2018]Status: DisposedITAT Chennai16 Feb 2023AY 2017-2018

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 2, Chennai

The appeals stand allowed for statistical purposes

ITA 817/CHNY/2022[2016-2017]Status: DisposedITAT Chennai16 Feb 2023AY 2016-2017

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 2, Chennai

The appeals stand allowed for statistical purposes

ITA 816/CHNY/2022[2015-2016]Status: DisposedITAT Chennai16 Feb 2023AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 2, Chennai

The appeals stand allowed for statistical purposes

ITA 815/CHNY/2022[2014-2015]Status: DisposedITAT Chennai16 Feb 2023AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Mens Christian Association, Chennai vs. ITO, Exemptions Ward - 3, Chennai

The appeals stand allowed for statistical purposes

ITA 814/CHNY/2022[2013-2014]Status: DisposedITAT Chennai16 Feb 2023AY 2013-2014

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2273/CHNY/2018[2012-13]Status: DisposedITAT Chennai16 Feb 2023AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2272/CHNY/2018[2011-12]Status: DisposedITAT Chennai16 Feb 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2271/CHNY/2018[2010-11]Status: DisposedITAT Chennai16 Feb 2023AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2270/CHNY/2018[2009-10]Status: DisposedITAT Chennai16 Feb 2023AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

Young Men'S Christian Association, Chennai vs. ITO (Exemptions) Ward 2, Chennai

The appeals stand allowed for statistical purposes

ITA 2269/CHNY/2018[2008-09]Status: DisposedITAT Chennai16 Feb 2023AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2269/Chny/2018 (िनधाBरण वषB / Assessment Year: 2008-09) & 2. आयकरअपील सं./ Ita No.2270/Chny/2018 (िनधाBरण वषB / Assessment Year: 2009-10) & 3. आयकरअपील सं./ Ita No.2271/Chny/2018 (िनधाBरण वषB / Assessment Year: 2010-11) & 4. आयकरअपील सं./ Ita No.2272/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & 5. आयकरअपील सं./ Ita No.2273/Chny/2018 (िनधाBरण वषB / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.814/Chny/2022 (िनधाBरण वषB / Assessment Year: 2013-14) & 7. आयकरअपील सं./ Ita No.815/Chny/2022 (िनधाBरण वषB / Assessment Year: 2014-15) & 8. आयकरअपील सं./ Ita No.816/Chny/2022 (िनधाBरण वषB / Assessment Year: 2015-16) & 9. आयकरअपील सं./ Ita No.817/Chny/2022 (िनधाBरण वषB / Assessment Year: 2016-17)

For Appellant: Shri G. Reddi Prakash (CA) - Ld. ARFor Respondent: Shri P.Sajit Kumar, (JCIT)-Ld. Sr. DR
Section 11Section 154

…d, activities carried out by the assessee in all the years and receipts generated out of such activities. The attention has been drawn to the recent decisions of Hon’ble Apex Court in bunch of appeals titled as ACIT vs. Ahmedabad Urban Development Authority (143 Taxmann.com 278; 19.10.2022) as well as the decision rendered on same day in New Noble Educational Society vs. CIT (143 Taxmann.com 276). It was admitted position from both the sides that these decisions would have material bearing on the case of the assessee and accordingly, the assessments could be restored back to the file of lower authorities in the…

National Payment Corporation of India, Mumbai vs. Dy CIT (E) 2(1), Mumbai

Appeals are dismissed as being infructuous

ITA 2745/MUM/2022[2015-16]Status: DisposedITAT Mumbai08 Feb 2023AY 2015-16
For Appellant: Shri Niraj ShethFor Respondent: Dr. Mahesh Akhade
Section 11Section 12Section 13(1)(c)Section 13(3)Section 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER National Payment Corporation of India, 1001A, B-Wing, 10th Floor, The Capital, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 [PAN: AACCN9852G] ……………. Appellant Deputy Commissioner of Income Tax (Exemption), 2(1), Mumbai, Vs Piramal Chambers, Lal Baug, Parel, Mumbai ……………. Respondent National Payment Corporation of India, 1001A, B-Wing, 10th Floor, The Capital, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 [PAN: AACCN9852G] ……………. Appellant The Assistant Commissioner…

Nursing Tree, New Delhi vs. CIT (E), New Delhi

ITA 5590/DEL/2019[-]Status: DisposedITAT Delhi08 Feb 2023
Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.5590/Del/2019 (ASSESSMENT YEAR -NIL) Nursing Tree CIT (Exemption) 163, First Floor New Delhi Pocket-2 Vs. Near Living Style Mall Jasola Vihar New Delhi-110 025 PAN-AACTN 8355P (Appellant) (Respondent) Appellant by Mr. K.V.S.Gupta, Advocate Respondent by Ms. Sarita Kumari, Commissioner of Income Tax, Departmental Representative (“CIT- DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) These appeals by Assessee are filed against the common order…

Nursing Tree, New Delhi vs. CIT (E), New Delhi

ITA 5589/DEL/2019[-]Status: DisposedITAT Delhi08 Feb 2023
Section 12ASection 2(15)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.5590/Del/2019 (ASSESSMENT YEAR -NIL) Nursing Tree CIT (Exemption) 163, First Floor New Delhi Pocket-2 Vs. Near Living Style Mall Jasola Vihar New Delhi-110 025 PAN-AACTN 8355P (Appellant) (Respondent) Appellant by Mr. K.V.S.Gupta, Advocate Respondent by Ms. Sarita Kumari, Commissioner of Income Tax, Departmental Representative (“CIT- DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) These appeals by Assessee are filed against the common order…

Hyderabad Metropolitan Development Authority, Hyderabad vs. Assistant Commissioner of Income Tax, Exemption Circle-1(1), Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 208/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent 196/Hyd/22 2013-14 Deputy M/s. Hyderabad Commissioner of Metropolitan Income Tax, Development 203/Hyd/22 2016-17 Exemptions Circle, Authority, Hyderabad [PAN: AAALH0058D] 204/Hyd/22 2017-18 197/Hyd/22 2013-14 M/s. Hyderabad Assistant Metropolitan Commissioner of Development Income Tax, 207/Hyd/22 2016-17 Authority, Exemptions [PAN…

Hyderabad Metropolitan Development Authority, Hyderabad vs. Assistant Commissioner of Income Tax, Exemption Circle-1(1), Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 207/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Jan 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent 196/Hyd/22 2013-14 Deputy M/s. Hyderabad Commissioner of Metropolitan Income Tax, Development 203/Hyd/22 2016-17 Exemptions Circle, Authority, Hyderabad [PAN: AAALH0058D] 204/Hyd/22 2017-18 197/Hyd/22 2013-14 M/s. Hyderabad Assistant Metropolitan Commissioner of Development Income Tax, 207/Hyd/22 2016-17 Authority, Exemptions [PAN…

Deputy Commissioner of Income Tax, Exemption Circle, Hyderabad vs. Hyderabad Metropolitan Development Authority, Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 204/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent 196/Hyd/22 2013-14 Deputy M/s. Hyderabad Commissioner of Metropolitan Income Tax, Development 203/Hyd/22 2016-17 Exemptions Circle, Authority, Hyderabad [PAN: AAALH0058D] 204/Hyd/22 2017-18 197/Hyd/22 2013-14 M/s. Hyderabad Assistant Metropolitan Commissioner of Development Income Tax, 207/Hyd/22 2016-17 Authority, Exemptions [PAN…