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

Dlf Limited, New Delhi vs. National Faceless Assessment Centre, Delhi

Appeal is allowed for statistical purposes

ITA 675/DEL/2024[2019-20]Status: DisposedITAT Delhi03 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2019-20 Vs. Nfac, Dlf Limited, 9Th Floor, Dlf Centre, Delhi Sansad Marg, New Delhi Pan: Aaacd3494N (Appellant) (Respondent) Assessee By Sh. Vijay Mehta, Ca Department By Ms. Suman Malik, Cit(Dr)

Section 139(1)Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Vs. NFAC, DLF Limited, 9th Floor, DLF Centre, Delhi Sansad Marg, New Delhi PAN: AAACD3494N (Appellant) (Respondent) Assessee by Sh. Vijay Mehta, CA Department by Ms. Suman Malik, CIT(DR) Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the…

Assistant Commissioner of Income Tax(Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 242/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 241/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Assistant Commissioner of Income Tax, (Exemptions)Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 240/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…on 2(15) in the case of assessees including statutory corporations, authorities or bodies carrying out object of General Public Utility has been dealt by Hon'ble Supreme Court in the case of Ahmedabad Urban Development AYs 2016-17 to 2018-19 Authority [2022] 449 ITR 1 (SC). In this respect, certain paragraphs from the said judgement are reproduced for the sake of ready reference: "170. Classically, the idea of charity was tied up with eleemosynary. However, "charitable purpose" and charity as defined in the Act have a wider meaning where it is the object of the institution which is in focus. Thus, the idea of pr…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…on 2(15) in the case of assessees including statutory corporations, authorities or bodies carrying out object of General Public Utility has been dealt by Hon'ble Supreme Court in the case of Ahmedabad Urban Development AYs 2016-17 to 2018-19 Authority [2022] 449 ITR 1 (SC). In this respect, certain paragraphs from the said judgement are reproduced for the sake of ready reference: "170. Classically, the idea of charity was tied up with eleemosynary. However, "charitable purpose" and charity as defined in the Act have a wider meaning where it is the object of the institution which is in focus. Thus, the idea of pr…

Sonai Global Foundation, Sangli vs. CIT Exemption, Pune

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

ITA 615/PUN/2025[2025-26]Status: DisposedITAT Pune23 May 2025AY 2025-26
Section 12ASection 35CSection 8Section 80G

…e Act and aren't they in the nature of business! Ld.AR accepted that some of these Clauses are in the nature of Business. We referred to decision of the Hon'ble Supreme Court in the case of ACIT(Exemption) Vs. Ahmedabad Urban Development Authority (SC)/[2022] 449 ITR 1(SC)[19-10-2022] to the ld.AR and asked him as per the said decision of Hon'ble Supreme Court any Trust which is engaged in the business activity shall not be eligible for registration u/s.12A of the Act. Ld.AR submitted that Assessee will modify the objects. At this juncture, ld.DR for Revenue submitted that Assessee has been formed to promote the…

Agriculture Skill Council of India, Gurgaon vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the Assessee is dismissed

ITA 1066/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh22 May 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Somil Aggarwal, Advocate (Virtual)For Respondent: Shri Manav Bansal, CIT, DR
Section 12ASection 8Section 80GSection 80G(5)(iii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1066/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2022-23 Agriculture Skill Council of India, बनाम The CIT(Exemptions), Unit No. 101, Greenwood Plaza, Chandigarh Block –B, Sector 45, Gurgaon, Haryana-122009 "ायी लेखा सं./PAN NO: AALCA3414E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Somil Aggarwal, Advoc…

DCIT Exmp Circle Pune, Swargate Pmt Bldg vs. Ashirwad Charitable Trust, Mumbai

In the result, the appeal filed by the Revenue in ITA

ITA 225/PUN/2024[2014]Status: DisposedITAT Pune16 May 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

For Appellant: Shri Raja B. Singh &For Respondent: Shri Ramnath P. Murkunde
Section 11Section 12ASection 2(15)Section 3Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.224 & 225/PUN/2024 िनधा"रण वष" / Assessment Year : 2014-15 DCIT (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. PAN : AABTA4479Q Appellant Respondent Revenue by : Shri Ramnath P. Murkunde Assessee by : Shri Raja B. Singh & Mohd. Obaid Ansari Date of hearing : 18.02.2025 Date of pronouncement : 16.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned app…

Dy Commissioner of Income Tax Exmp Circle Pune, Swargate Pmt Bldg vs. Ashriwad Charitable Trust, Mumbai

In the result, the appeal filed by the Revenue in ITA

ITA 224/PUN/2024[2014]Status: DisposedITAT Pune16 May 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

For Appellant: Shri Raja B. Singh &For Respondent: Shri Ramnath P. Murkunde
Section 11Section 12ASection 2(15)Section 3Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.224 & 225/PUN/2024 िनधा"रण वष" / Assessment Year : 2014-15 DCIT (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. PAN : AABTA4479Q Appellant Respondent Revenue by : Shri Ramnath P. Murkunde Assessee by : Shri Raja B. Singh & Mohd. Obaid Ansari Date of hearing : 18.02.2025 Date of pronouncement : 16.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned app…

Prasad Polyfab, Gandhinagar vs. Income Tax Officer, Gandhinagar

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1365/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad02 May 2025AY 2021-22

Bench: Itat Chennai Bench Which Was Dismissed On 12- 06-2024. Thereafter The Present Appeal Was Filed By The Assessee On 12-07-2024. Hence There Is No Delay In Filing The Above Appeal.

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA No: 1365/Ahd/2024 Assessment Year: 2021-22 Prasad Polyfab Income Tax Officer Plot No. 1601, Phase-2, Gandinagar, B/H Juni Khodiyar Hotel, Vs Gandhinagar Chhatral, GIDC, Kalol, Gandhinagar-382329 Gujarat PAN: AAUFP2961P (Respondent) (Appellant) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Samir Vora, A.R. Revenue Represented: Shri Prateek Sharma, Sr.D.R. Date of hearing : 01-05-2025 Date of pronouncement : 02-05-2025 आदेश/ORDER PER : T…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3819/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Apr 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3817, 3818 and 3819/MUM/2024 Assessment Years: 2018-19, 2017-18 and 2016-17 Deputy Commissioner of Mumbai Railway Vikas Income Tax (Exemptions)- Corporation Ltd., 2(1), 2nd Floor, Churchgate Station Vs. Mumbai Bldg., Churchgate, Mumbai – 400020 (PAN : AACCM1284B) (Appellant) (Respondent) Present for: Assessee : Shri Vipula Joshi, Advocate Revenue : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 29.01.2025 Date of Pronouncement : 28.04.2025 O R D E R PER BENCH…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3818/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3817, 3818 and 3819/MUM/2024 Assessment Years: 2018-19, 2017-18 and 2016-17 Deputy Commissioner of Mumbai Railway Vikas Income Tax (Exemptions)- Corporation Ltd., 2(1), 2nd Floor, Churchgate Station Vs. Mumbai Bldg., Churchgate, Mumbai – 400020 (PAN : AACCM1284B) (Appellant) (Respondent) Present for: Assessee : Shri Vipula Joshi, Advocate Revenue : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 29.01.2025 Date of Pronouncement : 28.04.2025 O R D E R PER BENCH…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3817/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Apr 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3817, 3818 and 3819/MUM/2024 Assessment Years: 2018-19, 2017-18 and 2016-17 Deputy Commissioner of Mumbai Railway Vikas Income Tax (Exemptions)- Corporation Ltd., 2(1), 2nd Floor, Churchgate Station Vs. Mumbai Bldg., Churchgate, Mumbai – 400020 (PAN : AACCM1284B) (Appellant) (Respondent) Present for: Assessee : Shri Vipula Joshi, Advocate Revenue : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 29.01.2025 Date of Pronouncement : 28.04.2025 O R D E R PER BENCH…

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

In the result, appeals filed by the assessee for both the assessment years 2017-18 and 2018-19 are partly allowed

ITA 452/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita-Tp No.451/Hyd/2022 & 452/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2017-18 & 2018-19) Shakti Hormann Private Vs. Asst.Commissioner Of Limited Income Tax Hyderabad Circle-3(1) [Pan : Aadcs4024Q] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस् व द्वधरध/Revenue By: Shri B.Bala Krishna, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 15/04/2025 घोर्णध की तधरीख/ 21/04/2025 Date Of Pronouncement: आदेश / Order Per Vijay Pal Rao: These Appeals Filed By The Assessee Are Directed Against The Assessment Orders Dated 21.07.2022 & 28.07.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) In Pursuant To The Directions Of The Dispute Resolution Panel (“The Drp”) U/S 144C(5) Of The Act For The Assessment Year 2017-18 & 2018-19 Respectively. 2. For The Assessment Year 2017-18, The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri P.Murali Mohan Rao, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…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-TP No.451/Hyd/2022 & 452/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2017-18 & 2018-19) Shakti Hormann Private Vs. Asst.Commissioner of Limited Income Tax Hyderabad Circle-3(1) [PAN : AADCS4024Q] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Shri B.Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of Hearing: 15/04/2025 घोर्णध की तधरीख/ 21/04/2025 Dat…

Deputy Commissioner of Income Tax (Exemptions)-1(1), Mumbai vs. Indian Institute for Human Settlements, Mumbai

ITA 2328/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhandcit (Exemptions)-1(1) Indian Institute For 6Th Floor, Mtnl Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 Pan: Aacci0088F (Appellant) (Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER DCIT (Exemptions)-1(1) Indian Institute for 6th floor, MTNL Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 PAN: AACCI0088F (Appellant) (Respondent) Assessee Represented by : Shri Yogesh Thar a/w Chaitanya Joshi, Ld. AR Department Represented by : Shri Puskaraj Bhange Patil, Ld. DR Date of conclusion of Hearing : 24.01.2025 Date of Pron…

Maharashtra Cricket Association, Pune vs. ACIT(E), Pune

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

ITA 975/PUN/2024[2012-13]Status: DisposedITAT Pune11 Apr 2025AY 2012-13

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, 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 & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar
Section 11Section 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 Nos.1387 & 975/PUN/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, 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 & Kiran Sanmane Department by : Shri Amol Khairnar Date of hearing : 16-01-2025 Date of 11-04-2025 Pronouncement : आदेश / ORDER PER A…

Maharashtra Cricket Association, Pune vs. ACIT(E), Pune

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

ITA 1387/PUN/2024[2011-12]Status: DisposedITAT Pune11 Apr 2025AY 2011-12

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, 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 & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar
Section 11Section 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 Nos.1387 & 975/PUN/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, 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 & Kiran Sanmane Department by : Shri Amol Khairnar Date of hearing : 16-01-2025 Date of 11-04-2025 Pronouncement : आदेश / ORDER PER A…

Surat Urban Development Authority, Suda Bhawan, Nanpura vs. CIT(Exemption), Ahmedabad, Aaykar Bhawan (Vejalpur)

In the result, the appeal of the assessee is dismissed

ITA 904/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2018-19 Surat Urban Development The Cit(Exemption) Authority (Suda) Vs Vejalpur, Ahmedabad. Suda Bhawan Nanpura, Surat. Pan : Aaals 0197 G (Applicant) (Responent) Assessee By : Shri Rasesh Shah, Ar : Shri Prathvi Raj Meena, Cit Revenue By सुनवाई की तारीख/Date Of Hearing : 08/01/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R

For Appellant: Shri Rasesh Shah, AR
Section 11Section 143Section 143(3)Section 144BSection 2(15)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘D’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 Surat Urban Development The CIT(Exemption) Authority (SUDA) Vs Vejalpur, Ahmedabad. Suda Bhawan Nanpura, Surat. PAN : AAALS 0197 G (Applicant) (Responent) Assessee by : Shri Rasesh Shah, AR : Shri Prathvi Raj Meena, CIT Revenue by सुनवाई की तारीख/Date of Hearing : 08/01/2025 घोषणा की तारीख /Date of Pronouncement: 02/04/2025 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The abov…

M/S. Titagarh Rail Systems Ltd., Kolkata vs. ADIT, CPC, Bengaluru

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

ITA 2674/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Apr 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm M/S. Titagarh Rail Systems Ltd., Adit, Cpc 756, Anandapur Road, Centralized Processing Centre, E.M. Bypass, Kolkata, Income Tax Department, Vs. West Bengal, 700107 Bengaluru, Karnataka, 560500 (Appellant) (Respondent) Pan No. Aabct1377P Assessee By : Shri S. Jhajharia, Ar Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 26.03.2025 Date Of Pronouncement : 01.04.2025

For Appellant: Shri S. Jhajharia, ARFor Respondent: Shri Sailen Samadder, DR
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM M/s. Titagarh Rail Systems Ltd., ADIT, CPC 756, Anandapur Road, Centralized Processing Centre, E.M. Bypass, Kolkata, Income Tax Department, Vs. West Bengal, 700107 Bengaluru, Karnataka, 560500 (Appellant) (Respondent) PAN No. AABCT1377P Assessee by : Shri S. Jhajharia, AR Revenue by : Shri Sailen Samadder, DR Date of hearing: 26.03.2025 Date of pronouncement : 01.04.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appea…