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

M.S. Khurana Engineering Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 2169/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Dy. CIT, (OSD)-1, Circle-4, Ahmedabad

ITA 659/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Dy. CIT, (OSD)-1, Circle-4, Ahmedabad

ITA 658/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2010-11

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

ITA 1608/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

Tinna Rubber and Infrastructure Ltd, Delhi vs. DCIT, Circle-25(1), Delhi

ITA 817/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.816 & 817/Del/2025 Assessment Years: 2022-23 & 2018-19 M/s. Tinna Rubber And Vs. DCIT, Infrastructure Limited, Circle-25(1), No. 6, Sultanpur, Mehrauli, Delhi South-West, Delhi PAN: AAACT3586D (Appellant) (Respondent) Assessee by Sh. Rajat Jain, CA Sh. Ashish Mendirata, CA Sh. Shivam Gupta, CA Department by Sh. Om Prakash, Sr. DR Date of hearing 31.07.2025 Date of pronouncement 31.07.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin…

Tinna Rubber and Infrastructure Ltd, Delhi vs. DCIT, Circle-25(1), Delhi

ITA 816/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Jul 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.816 & 817/Del/2025 Assessment Years: 2022-23 & 2018-19 M/s. Tinna Rubber And Vs. DCIT, Infrastructure Limited, Circle-25(1), No. 6, Sultanpur, Mehrauli, Delhi South-West, Delhi PAN: AAACT3586D (Appellant) (Respondent) Assessee by Sh. Rajat Jain, CA Sh. Ashish Mendirata, CA Sh. Shivam Gupta, CA Department by Sh. Om Prakash, Sr. DR Date of hearing 31.07.2025 Date of pronouncement 31.07.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin…

Shakti Hormann Private Limited, Hyderabad vs. ACIT., Circle - 3(1), Hyderabad

Appeal of the assessee is disposed of

ITA 73/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Jul 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.73/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2018-19) Shakti Hormann Private Vs. Acit Limited Circle-3(1) Hyderabad Hyderabad Pan : Aadcs4024Q

For Appellant: Shri P.Murali Mohan Rao, ARFor Respondent: Shri Gurpreet Singh, DR
Section 143(1)Section 143(2)Section 143(3)Section 2

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Manjunatha G., Accountant Member आ.अपी.सं /ITA No.73/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2018-19) Shakti Hormann Private Vs. ACIT Limited Circle-3(1) Hyderabad Hyderabad PAN : AADCS4024Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Shri Gurpreet Singh, DR सुिवधई की तधरीख/Date of Hearing: 28/07/2025 घोर्णध की तधरीख/ 30/07/2025 Date of Pronouncement: आदेश / ORDER PER VIJAY PAL RAO, VICE PRE…

DCIT, (E) Circle-1(1), New Delhi vs. Delhi Development Authority, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7073/DEL/2018[2015-16]Status: DisposedITAT Delhi17 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2014-15] Delhi Development Authority, Vs Jcit(Exemption), Room No.205, B-Block, Vikas Range-1, New Delhi Sadan, Ina, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2014-15] Dcit(Exemption), Vs Delhi Development Authority, Central Cirlce-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2015-16] Dcit(Exemption), Vs Delhi Development Authority, Circle-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent Appellant By Shri Anubhav Goel, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 17.07.2025 Order

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

…so while granting the registration u/s 12A of the Act. However, the AO has not allowed such benefit and income of the assessee is taxed as business income. Hon’ble Supreme Court in the case of CIT(Exemption) vs 7. Ahmedabad Urban Development Authority (2023) 4 SCC 561 (SC) considered the facts and made following observations in respect to the Statutory Corporation Authorities or bodies:- IV. Summation of conclusions 253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed ITA Nos.6894, 7072 & 7073/Del/2018 definition of “charitabl…

DCIT, (E) Circle-1(1), New Delhi vs. Delhi Development Authority, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7072/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2014-15] Delhi Development Authority, Vs Jcit(Exemption), Room No.205, B-Block, Vikas Range-1, New Delhi Sadan, Ina, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2014-15] Dcit(Exemption), Vs Delhi Development Authority, Central Cirlce-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2015-16] Dcit(Exemption), Vs Delhi Development Authority, Circle-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent Appellant By Shri Anubhav Goel, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 17.07.2025 Order

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

…so while granting the registration u/s 12A of the Act. However, the AO has not allowed such benefit and income of the assessee is taxed as business income. Hon’ble Supreme Court in the case of CIT(Exemption) vs 7. Ahmedabad Urban Development Authority (2023) 4 SCC 561 (SC) considered the facts and made following observations in respect to the Statutory Corporation Authorities or bodies:- IV. Summation of conclusions 253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed ITA Nos.6894, 7072 & 7073/Del/2018 definition of “charitabl…

Delhi Development Authority, New Delhi vs. JCIT(E), Range- 1, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6894/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2014-15] Delhi Development Authority, Vs Jcit(Exemption), Room No.205, B-Block, Vikas Range-1, New Delhi Sadan, Ina, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2014-15] Dcit(Exemption), Vs Delhi Development Authority, Central Cirlce-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent [Assessment Year : 2015-16] Dcit(Exemption), Vs Delhi Development Authority, Circle-1(1), B-Block, Vikas Sadan, Ina New Delhi Colony, New Delhi-110023. Pan-Aaald0031A Appellant Respondent Appellant By Shri Anubhav Goel, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 17.07.2025 Order

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

…so while granting the registration u/s 12A of the Act. However, the AO has not allowed such benefit and income of the assessee is taxed as business income. Hon’ble Supreme Court in the case of CIT(Exemption) vs 7. Ahmedabad Urban Development Authority (2023) 4 SCC 561 (SC) considered the facts and made following observations in respect to the Statutory Corporation Authorities or bodies:- IV. Summation of conclusions 253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed ITA Nos.6894, 7072 & 7073/Del/2018 definition of “charitabl…

Special Executive Protection (India) Pvt Ltd, Delhi vs. Income Tax Officer Ward 24(1), Delhi

Appeal is allowed

ITA 2455/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Special Executive Protection (India) Pvt. Ltd., Ward-24(1), Wz-152/B, 2Nd Floor, Bal New Delhi Udyan Road Uttam Nagar, West Delhi, New Delhi Pan: Aafcs3642G (Appellant) (Respondent) Assessee By Sh. Nitin Gulati, Adv. Department By Sh. Sudeep Dabas, Sr. Dr

Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Vs. Income Tax Officer, Special Executive Protection (India) Pvt. Ltd., Ward-24(1), WZ-152/B, 2nd Floor, Bal New Delhi Udyan Road Uttam Nagar, West Delhi, New Delhi PAN: AAFCS3642G (Appellant) (Respondent) Assessee by Sh. Nitin Gulati, Adv. Department by Sh. Sudeep Dabas, Sr. DR Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 7, Kolka…

S vs. Guarding Services Pvt Ltd, Haryanavs.ITO Ward 22(3), Delhi

Appeal is allowed

ITA 2453/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Jul 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Vs. Income Tax Officer, Svs Guarding Services Pvt. Ltd., Ward-22(3), Bimla Tower, Plot No. 42/5, New Delhi Frist Floor, Sector-14, M.G. Road, Gurgaon Pan: Aafcs2823P (Appellant) (Respondent) Assessee By Sh. Manoj Kumar, Ca Department By Sh. Sudeep Dabas, Sr. Dr

Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2019-20 Vs. Income Tax Officer, SVS Guarding Services Pvt. Ltd., Ward-22(3), Bimla Tower, Plot No. 42/5, New Delhi Frist Floor, Sector-14, M.G. Road, Gurgaon PAN: AAFCS2823P (Appellant) (Respondent) Assessee by Sh. Manoj Kumar, CA Department by Sh. Sudeep Dabas, Sr. DR Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 ORDER This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 3, Hyderabad’s DIN and ord…

Gandhinagar Arogya Nilayam Charitable Trust, Chennai vs. CIT (Exemptions), Chennai

The appeal of the assessee is allowed for statistical purposes

ITA 2705/CHNY/2024[-]Status: DisposedITAT Chennai30 Jun 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.2705/Chny/2024 Assessment Year: - Gandhinagar Arogya Nilayam Vs. Commissioner Of Income Tax Charitable Trust, (Exemption), New No.56, Old No.62, Chennai. 4Th Main Road, Gandhi Nagar, Adyar, Chennai- 600 020. [Pan:Aaatg2771L] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Swaminathan, C.A प्रत्यर्थी की ओर से /Respondent By : Mr.R.Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 02.04.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025

For Appellant: Mr. V.Swaminathan, C.AFor Respondent: Mr.R.Clement Ramesh Kumar, CIT
Section 11(4)Section 143(3)Section 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.2705/Chny/2024 Assessment Year: - Gandhinagar Arogya Nilayam Vs. Commissioner of Income Tax Charitable Trust, (Exemption), New No.56, Old No.62, Chennai. 4th Main Road, Gandhi Nagar, Adyar, Chennai- 600 020. [PAN:AAATG2771L] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assesse…

Doddaballapur Planning Authority, Bangalore vs. ITO, Exemption, Ward-3, Bangalore

In the result appeal of the assessee is hereby dismissed

ITA 2115/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Jun 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri Dinesh Kumar Joshi, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 250

…covered under section 11(1)(d) of I. Tax Act as capital Receipt. Further the ld. AR of the assessee relied upon the Apex Court verdict in the case of Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad urban development authority reported in (2022) 449 ITR 1 & (2022) 449 ITR 389 as well as Order of the ITAT, ‘C’ Bench, Bangalore in the case of Magadi Planning Authority in ITA No. 1056, 1352 & 1353 /Bang/2024 dated 22/01/2025. 7.1 Further, the Member secretary of the Assessee has also filed the detailed written submission which is reproduced below for ease of reference & convenience: - ITA Nos.2115 & 2…

Hapur Pilkhuwa Development Authority, Delhi vs. DCIT, Exemtion Circle, Ghaziabad

In the result, appeal filed by the Assessee stands allowed

ITA 4691/DEL/2024[2014-15]Status: DisposedITAT Delhi25 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh, Vice Presdident & Shri Manish Agarwala.Yr. : 2014-15 Hapur Pilkhuwa Vs. Dcit Exemption Circle, Development Ghaziabad Authority, Room No. 105, Cgo C/O Kapil Goel, Complex, Advocate 1St Floor, Kamla Nehru F-26/124, Sector-7, Rohini, Nagar, Ghaziabad Delhi – 110 085 Uttar Pradesh (Pan: Aaalh0057L) (Appellant) (Respondent) Assessee By Dr. Kapil Goel, Adv. Department By Shri Surender Pal Singh, Cit(Dr) Date Of Hearing : 27.03.2025 Date Of Pronouncement : 25.06.2025 Order Per Mahavir Singh, Vp : This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.08.2024 Passed By The Nfac, New Delhi In Relation To Assessment Year 2014-15 On The Following Grounds:- I) That Orders Of Ao & Ld. First Appellate Authority Respectively Passed U/S. 143(3) & Section 250 Are Both Invalid / Nullity & Both Deserve To Be Quashed / Set Aside For Total Want Of Application Of Mind & Being Passed In Most 1

Section 11Section 12Section 12ASection 142(1)Section 143(2)Section 143(3)Section 143(34)Section 154Section 2(15)Section 250

…018 dated 12.03.2025. In these cases being similar type of organization under the same Act, the issue was decided in assessee’s favour after considering the decision in the case of Ahmedabad Urban Development Authority (AUDU) of the Hon’ble Supreme Court viz. 449 ITR 1 & 449 ITR 389. 5. As regards second issue relating to amount credited to infrastructure development fund is concerned, it is submitted that the same issue is also covered by the decision of the Tribunal in assessee’s own case in ITA No. 4125/Del/2017 vide order dated 04.02.2022 relevant to assessment year 2012-13. It is further submitted that recen…

Ashirwad Charitable Trust, Mumbai vs. Deputy Commissioner of Income Tax (Exemptions) Circle, Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 190/PUN/2024[2015-16]Status: DisposedITAT Pune20 Jun 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Raja B. SinghFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 12ASection 143(3)Section 147Section 154Section 2(15)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.190/PUN/2024 धििाारण वर्ा / Assessment Year : 2015-16 Ashirwad Charitable Trust, Deputy Commissioner of C/o. R.K. Khanna & Associates, Income Tax (Exemptions), 402, Regent Chambers, Nariman Vs. Circle, Pune Point, Maharashtra – 400021 PAN : AABTA4479Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Raja B. Singh Department by : Shri Ramnath P. Murkunde Date of hearing : 28-04-2025 Date of 20-06-2025…

Kerala State Ex Servicemen Development and Rehabilitation Corporation, Trivandrum vs. Commissioner of Income Tax (Exemption), Kochi

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

ITA 420/COCH/2024[2024-2025]Status: DisposedITAT Cochin10 Jun 2025AY 2024-2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Appellant: None
Section 12ASection 12A(1)(ac)Section 2(15)Section 215Section 25

…he order of the Adjudicating Authority in rejecting the application in terms of the proviso to Sec.215 is illegal, arbitrary and unauthorized. B. The impugned order is in conflict with the ratio of the Judgment of the Hon'ble Supreme Court reported in (2023) 4 SCC 561. It is submitted that the test laid down by the said Judgment stands satisfied in the case of the Appellant and therefore, the impugned order is liable to be quashed and set aside. C. The Adjudicating Authority went wrong in taking my opic view of the arguments and factual aspects canvassed before it. D. The Adjudicating Authority failed to take…

Cricketmaharashtra@Yahoo.Com, Pune vs. ACIT(E), Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1724/PUN/2024[2017-18]Status: DisposedITAT Pune10 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Prashant Gadekar
Section 11Section 12ASection 2(15)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1724/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 cricketmaharashtra@yahoo.com, ACIT(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. PAN : AAATM2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri C.H. Naniwadekar Department by : Shri Prashant Gadekar Date of hearing : 15-04-2025 Date of 10-06-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by…

Income Tax Officer, Ward-11(1), Pune vs. Maharashtra Cricket Association, Pune

In the result, the appeal of the Revenue is allowed for statistical

ITA 694/PUN/2023[2010-11]Status: DisposedITAT Pune09 Jun 2025AY 2010-11
For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amol Khairnar
Section 10Section 11Section 12ASection 143(2)Section 2(15)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.694/PUN/2023 निर्धारण वर्ष / Assessment Year : 2010-11 Dy. Commissioner of Income Tax, (Exemptions) Circle, Pune Vs. Maharashtra Cricket Association, Nehru Stadium, North Side, Tilak Road, Pune-411002 अपीलार्थी / Appellant PAN: AAATM2192D प्रत्यर्थी / Respondent Assessee by : Shri C.H. Naniwadekar Department by : Shri Amol Khairnar Date of hearing : 14-05-2025 Date of Pronouncement : 09-06-2025 आदेश / ORDER PER AST…

Kabir Dubey, Noida vs. ITO (1) Range Code 100 Circle 5(1)(1) G B Nagar, Noida

Appeal is partly allowed for statistical purposes

ITA 2296/DEL/2025[2020-21]Status: DisposedITAT Delhi03 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Sh. Kabir Dubey, Vs. Income Tax Office, C-4/139, Sector-31, Circle-5(1)(1), Noida G.B. Nagar Pan :Aaxpd7621D (Appellant) (Respondent) Assessee By Sh. Ajit Kumar Jha, Adv. Department By Sh. Akhilesh Kumar Yadav, Sr. Dr

Section 139(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Sh. Kabir Dubey, Vs. Income Tax Office, C-4/139, Sector-31, Circle-5(1)(1), Noida G.B. Nagar PAN :AAXPD7621D (Appellant) (Respondent) Assessee by Sh. Ajit Kumar Jha, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 7, Mumbai’s DIN and order no. ITBA/APL/S/250/2024- 25/1073806311(1), d…