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

Servants of the People Society, New Delhi vs. DCIT (Exemption) Circle 2(1), New Delhi

Appeals are allowed for statistical purposes in above terms

ITA 3182/DEL/2023[2016-17]Status: DisposedITAT Delhi01 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2017-18 With Assessment Year: 2018-19 Vs. Dcit (Exemption), Servants Of The People Society, Lajpat Bhawan, Circle-2, Lajpat Nagar-Iv, Delhi New Delhi Pan:Aaats1730M (Appellant) (Respondent) Assessee By Sh. Aseem Chawla, Sr. Adv. Ms. Pratishtha Chaudhary, Adv. Ms. Sejal Garg, Proxy Counsel Department By Ms. Jaya Chaudhary, Cit(Dr) Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 01.04.2025 Date Of Pronouncement 01.04.2025 Order Per Satbeer Singh Godara, Jm The Assessee Has Filed Its Instant Four Appeals I.E. Ita No. 3181, 3182, 919 & 3109/Del/2023 Against The Commissioner Of

Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2017-18 With Assessment Year: 2018-19 Vs. DCIT (Exemption), Servants of the People Society, Lajpat Bhawan, Circle-2, Lajpat Nagar-IV, Delhi New Delhi PAN:AAATS1730M (Appellant) (Respondent) Assessee by Sh. Aseem Chawla, Sr. Adv. Ms. Pratishtha Chaudhary, Adv. Ms. Sejal Garg, Proxy Counsel Department by Ms. Jaya Chaudhary, CIT(DR) Sh. Sahil Kumar Bansal, Sr. DR Date of hearing 01.04.2…

Power Loom Development and Export Promotion Council, Mumbai vs. Income Tax Officer (Exem) Ward 2(2), Mumbai

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1060/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 11Section 12Section 143(2)Section 2(15)Section 25

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.1060/Mum/2025 Assessment Year: 2013-14 Powerloom Development Vs. Income Tax Officer, And Export Promotion (Exemption) Council MTNL Telephone Ex. No. GC-2, Gundecha Building, Cumballa Onclave, Ground Floor, Hills, Peddar Road, Kherani Road, Sakinaka, Mumbai 400026. Andheri (East), Mumbai 400072. PAN: AAATP0271E (Appellant) (Respondent) Appellant by Shri. S.L. Jain a/w Shri. Satish Jain Respondent by Shri. Mukesh Thakwani, SR. D.R. Date of Hearing 24.03.2…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2596/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2595/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer(Exemption), Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2594/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2593/BANG/2024[2012-13]Status: DisposedITAT Bangalore24 Mar 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Kanpur Development Authority, Kanpur vs. Addl.CIT, Exemption Range, Ghaziabad

In the result the appeal of the revenue is dismissed

ITA 2202/DEL/2023[2017-18]Status: DisposedITAT Delhi21 Mar 2025AY 2017-18

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

For Appellant: Shri Dayainder SinghFor Respondent: Sidhu
Section 11Section 13(8)Section 143(3)Section 234B

…ntial for advancement of public purpose/functions and therefore, the activities undertaken by the assessee are not hit by the proviso to Section 2(15) as held by Hon'ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, 449 ITR 1 (SC). He further submitted that identical issue has already been decided in favour of assessee in assessee's own case for AY 2014-15 in ITA No. 1655/2018 vide order dated 12.03.2025. Thus, in view of the decision of Hon'ble Supreme Court (supra), it is respectfully submitted that assessee is eligible for exemption u/s 11 and 12 and it may please be…

Kanpur Development Authority, Kanpur vs. DCIT, Exemption Range, Ghaziabad

In the result the appeal of the revenue is dismissed

ITA 2201/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

For Appellant: Shri Dayainder SinghFor Respondent: Sidhu
Section 11Section 13(8)Section 143(3)Section 234B

…ntial for advancement of public purpose/functions and therefore, the activities undertaken by the assessee are not hit by the proviso to Section 2(15) as held by Hon'ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, 449 ITR 1 (SC). He further submitted that identical issue has already been decided in favour of assessee in assessee's own case for AY 2014-15 in ITA No. 1655/2018 vide order dated 12.03.2025. Thus, in view of the decision of Hon'ble Supreme Court (supra), it is respectfully submitted that assessee is eligible for exemption u/s 11 and 12 and it may please be…

Kanpur Development Authority, Kanpur vs. Addl.CIT, Exemption Range, Ghaziabad

In the result the appeal of the revenue is dismissed

ITA 2200/DEL/2023[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

For Appellant: Shri Dayainder SinghFor Respondent: Sidhu
Section 11Section 13(8)Section 143(3)Section 234B

…ntial for advancement of public purpose/functions and therefore, the activities undertaken by the assessee are not hit by the proviso to Section 2(15) as held by Hon'ble Supreme Court in the case of ACIT (Exemptions) vs. Ahmedabad Urban Development Authority, 449 ITR 1 (SC). He further submitted that identical issue has already been decided in favour of assessee in assessee's own case for AY 2014-15 in ITA No. 1655/2018 vide order dated 12.03.2025. Thus, in view of the decision of Hon'ble Supreme Court (supra), it is respectfully submitted that assessee is eligible for exemption u/s 11 and 12 and it may please be…

Deputy Commissioner of Income Tax(Exemptions) 2 Mumbai, Mumbai vs. Otters Club, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3080/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Mar 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3078 and 3080/MUM/2024 Assessment Years: 2015-16 and 2014-15 Deputy Commissioner of Otters Club, Income Tax (Exemptions)-2(1), 29C, Otters Club, Carter Road, Mumbai Bandra (West), Vs. Mumbai – 400 050 (PAN : AAATO0013F) (Appellant) (Respondent) Present for: Assessee : Shri Porus Kaka, Sr. Advocate, Shri Nitesh Joshi, Advocate and Ms. Sonakshi Jhunjhunwala, AR Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 23.12.2024 Date of Pronouncement : 21.03.2025…

Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai vs. Otters Club, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3078/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3078 and 3080/MUM/2024 Assessment Years: 2015-16 and 2014-15 Deputy Commissioner of Otters Club, Income Tax (Exemptions)-2(1), 29C, Otters Club, Carter Road, Mumbai Bandra (West), Vs. Mumbai – 400 050 (PAN : AAATO0013F) (Appellant) (Respondent) Present for: Assessee : Shri Porus Kaka, Sr. Advocate, Shri Nitesh Joshi, Advocate and Ms. Sonakshi Jhunjhunwala, AR Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 23.12.2024 Date of Pronouncement : 21.03.2025…

Bharat Diamond Bourse, Mumbai vs. DCIT (E)- 1(1), Mumbai

In the result, appeal is allowed

ITA 2219/MUM/2024[2009-2010]Status: DisposedITAT Mumbai12 Mar 2025AY 2009-2010

Bench: Shri Saktijit Dey, V.P. & Shri Girish Agrawal, Am

Section 2(15)Section 45(1)Section 6

…in mind proviso to section 2(15). Once that is done, it is amply clear that the Appellant Assessee is not hit by the proviso to section 2(15). 29) The judgement of the Hon'ble Apex Court in the case of ACIT(E) vs Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC) has specifically dealt with the aspects relating to the advancement of General Public Utility ("GPU") with respect to trade promotion bodies. The Hon'ble Supreme Court has held that in case of advancement of GPU by trade promotion bodies, the activities cannot fall under the ambit of trade, commerce, business. In other words, such trade promoti…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 22/LKW/2019[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) VS. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 Dy. Commissioner of Income tax (Exemp…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 21/LKW/2019[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 A.Ys.2007-08 & 2008-09 vs. M/s U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) Assessee by: Revenue by: Date of hearing…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

ITA 535/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel & Sh. Mazhar Akram, CIT (DR)
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A vs. Income Tax Officer-2(3), Range-2, Lucknow (Appellant) (Respondent) ITA Nos.21 & 22/…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

ITA 534/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel &
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 Dy. Commissioner of Income tax (Exemptio…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 533/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) VS. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 A.Ys.2007-08 & 2008-09 Dy.…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 532/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow (Appellant) A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22…

ITO (Exem.)-2(1), Mumbai vs. Satvichar Darshan, Mumbai

In the result, appeals by the revenue are dismissed

ITA 3030/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Feb 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Rajesh P. Shah & Bhavisha Jain, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 11Section 2(15)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3028, 3029 & 3030/Mum/2024 Assessment Years: 2017-18, 2013-14 & 2016-17 Asha P. Pardeshi, Mumbai Satvichar Darshan, Mumbai 3rd Floor, Nirmal Niketan Vs 2, Dr.Bhajekar Street Khetwadi Main Road Maharashtra - 400002 [PAN: AAOFS8427K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Rajesh P. Shah & Bhavisha Jain, A/Rs Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/Date of…

ITO (Exem.)-2(1), Mumbai vs. Satvichar Darshan, Mumbai

In the result, appeals by the revenue are dismissed

ITA 3029/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Rajesh P. Shah & Bhavisha Jain, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 11Section 2(15)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 3028, 3029 & 3030/Mum/2024 Assessment Years: 2017-18, 2013-14 & 2016-17 Asha P. Pardeshi, Mumbai Vs Satvichar Darshan, Mumbai 3rd Floor, Nirmal Niketan 2, Dr.Bhajekar Street Khetwadi Main Road Maharashtra - 400002 [PAN: AAOFS8427K] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee by:| Shri Rajesh P. Shah & Bhavisha Jain, A/Rs Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/D…