Which sections of the Income Tax Act does ACIT v. Ahmedabad Urban Development Authority come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 143(3), Section 12A, Section 12, Section 13(8).

ACIT v. Ahmedabad Urban Development Authority

Q: How many judgments cite ACIT v. Ahmedabad Urban Development Authority?

390 judgments on BharatTax cite ACIT v. Ahmedabad Urban Development Authority (143 Taxmann.com 278), spanning 2020 to 2026.

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 11 Section 143(3)Section 12A Section 12 Section 13(8)Section 12AA Section 147

Issues it is cited on

section 13(8)section 10(20a)advancement of general public utility proviso 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 Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

Dy. Commissioner of Income Tax(E)-2(1), Mumbai vs. Mumbai A P M C, Mumbai

In the result, appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 5613/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jan 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(20)Section 11Section 131Section 139Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. Mumbai APMC Income Tax (E)-2(1) 3rd Floor, Mumbai Administrative Building Sector-18 Turbhe Vashi Turbhe PAN/GIR No.AABTM6722G (Appellant) .. (Respondent) CO No.5/Mum/2025 (Arising out of ITA No.5613/Mum/2024) (Assessment Year :2018-19) & CO No.4/Mum/2025 (Arising out of ITA No.5611/Mum/2024) (Assessment Year :2017-18) Mumbai APMC Vs. Dy. Commissioner of 3rd Floor, Income Tax (E)-2(1) Administrative Mumbai Building Sector-18 Turbhe Vashi Turbhe PAN/GI…

Dy. Commissioner of Income Tax(E)-2(1), Mumbai vs. Mumbai A P M C, Mumbai

In the result, appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 5611/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Jan 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(20)Section 11Section 131Section 139Section 143(3)Section 2(15)

Diebold Nixdorf India Private Limited (Formerly Known As Diebold Systems Private Limited), Mumbai vs. DCIT 9(3)(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes

ITA 6136/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am

For Appellant: Shri Nikhil TiwariFor Respondent: Shri R. R. Makwana

Section 2(24)(x)Section 36(1)Section 36(1)(ea)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM ITA Nos.6135 & 6136/Mum/2024 (Assessment Years: 2010-11 & 2014-15) Diebold Nixdorf India Private Limited Commissioner of Income Tax – 56 17th Floor, Building No.2, Aaykar Bhavan, Churchgate, Romell Tech Park, Nirlon Compound, Vs. Mumbai-400 020 Goregaon (E), Mumbai-400 063 PAN/GIR No. AAACD 3206 C (Appellant) (Respondent) : Appellant by : Shri Nikhil Tiwari Respondent by : Shri R. R. Makwana Date of Hearing : 16.01.2025 Date of Pronouncement : 28.01.2025 O R D E R Per Saktijit Dey, VP: The captio…

Diebold Nixdorf India Limited, Mumbai vs. ACIT 4(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes

ITA 6135/MUM/2024[2010-11]Status: DisposedITAT Mumbai28 Jan 2025AY 2010-11

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am

For Appellant: Shri Nikhil TiwariFor Respondent: Shri R. R. Makwana

Section 2(24)(x)Section 36(1)Section 36(1)(ea)Section 36(1)(va)Section 37(1)

Centre for Socio Economic Andenvironmental Studies, Padivattom, Kochi vs. The Income Tax Officer, Kochi

In the result, appeal filed by the assessee is partly allowed

ITA 201/COCH/2024[2017-18]Status: DisposedITAT Cochin23 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Centre For Socio Economic & .......... Appellant Environmenal Studies Iind Floor, Khadi Federation Building N.H. Byepass, Padivattom, Kochi 682024 [Pan: Aaaac1878P] Vs. The Income Tax Officer .......... Respondent Exemption Ward, Kochi Appellant By: Shri Mathew Joseph, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 17.01.2025 Date Of Pronouncement: 23.01.2025

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. Leena Lal, Sr. D.R

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

…rging fees for the services rendered by it, does not by itself attract proviso to section 2(15) of the Act. It is further submitted that in light of the judgement of the Hon'ble Supreme Court in the case of ACIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1 the matter be remanded. 6. On the other hand, the learned Sr. DR opposed the above submission. 7. I heard the rival contentions of both the parties and perused the material available on record. The issue that arises for my consideration is whether the appellant trust is entitle for exemption 3 Centre for Socio Economic and Environmenal Studies…

Income Tax Officer, Chennai vs. Shri Shirdi Saibaba Spiritual and Charitable Trust, Chennai

In the result, the appeal stand dismissed

ITA 1777/CHNY/2024[2013-14]Status: DisposedITAT Chennai22 Jan 2025AY 2013-14

Bench: Hon’Ble Shri George George K, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1777/Chny/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Ito (Exemptions) Shri Shirdi Saibaba Spiritual & बनाम/ Charitable Trust Ward-3, Chennai. # 17, 2Nd Floor, Sai Business Point, Mount Vs. Road, Saidapet, Chennai-600 015. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaats-3448-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vinod D. Mudaliar (Jcit) -Ld. Dr ""थ"कीओरसे/Respondent By : Shri Debendra Narayan Kar (Advocate) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 13-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Vinod D. Mudaliar (JCIT) -Ld. DRFor Respondent: Shri Debendra Narayan Kar (Advocate)

Section 11Section 12ASection 143(3)Section 2(15)Section 80G(5)(vi)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी जॉज" जॉज" के, उपा" एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद* के सम । BEFORE HON’BLE SHRI GEORGE GEORGE K, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1777/Chny/2024 (िनधा"रण वष" / Assessment Year: 2013-14) ITO (Exemptions) Shri Shirdi Saibaba Spiritual and बनाम/ Charitable Trust Ward-3, Chennai. # 17, 2nd Floor, Sai Business Point, Mount Vs. Road, Saidapet, Chennai-600 015. "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAATS-3448-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant…

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

In the result, the appeal of the assessee is hereby allowed

ITA 1353/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Vs. The Income Tax Officer, Bagegowda Layout, Ward -3, Tirumale Main Road, Ramanagar. Magadi Ramnagar – 562 120. The Income Tax Officer PAN – AAALM 1912 D Exemption, Ward -3, Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, A…

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

In the result, the appeal of the assessee is hereby allowed

ITA 1352/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOU…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-1, Ramnagar

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years: 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT…

All India Chess Federatiion, Chennai vs. ITO Exemptions Ward 1, Chennai

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

ITA 30/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Jan 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.28, 29 & 30/Chny/2023 िनधा;रण वष; /Assessment Years: 2015-16, 2016-17 & 2017-18 All India Chess Federation, The Income Tax Officer Hall No.70, Vs. (Exemptions), Jawaharlal Nehru Stadium, Ward-1, Chennai. Sydenhams Road, Periamet, Chennai – 600 003. [Pan: Aaaaa 2155P]

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT

Section 11

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29 & 30/Chny/2023 िनधा;रण वष; /Assessment Years: 2015-16, 2016-17 & 2017-18 All India Chess Federation, The Income Tax Officer Hall No.70, Vs. (Exemptions), Jawaharlal Nehru Stadium, Ward-1, Chennai. Sydenhams Road, Periamet, Chennai – 600 003. [PAN: AAAAA 2155P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G. Baskar, Advocate…

Insurance Brokers Association of India, Mumbai vs. Income Tax Officer (Exemption) Ward-1(3), Mumbai

In the result, both the appeals filed by the assessee stands partly allowed

ITA 3957/MUM/2024[2011-12]Status: DisposedITAT Mumbai19 Dec 2024AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain

Section 11Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 3956 & 3957/Mum/2024 (A.Ys: 2012-13 & 2011-12 ) Vs. ITO (Exemption) Insurance Brokers Ward – 1(3) Association of India 609, 6th Floor, Cumball 1st Floor, A-Z Industrial Hill, MTNL TE Bldg, Premises, Unit No. 165, Pedder Road, Ld.DR. GK Marg, Lower Parel Gopalrao Deshmukh Mumbai – 400013. Marg, Cumballa Hill, Mumbai – 400026. PAN/GIR No. AAATI1580R (Applicant) (Respondent) Assessee by Shri Gautam Thacker & Shri Mayank Thosar Revenue by Shri Pankaj Kumar, CIT(DR) सुनवाई क" तारीख/Date of Hearing 18…

Insurance Brokers Association of India, Mumbai vs. Income Tax Officer (Exemption ) Ward -1(3), Mumbai

In the result, both the appeals filed by the assessee stands partly allowed

ITA 3956/MUM/2024[2012-13]Status: DisposedITAT Mumbai19 Dec 2024AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain

Section 11Section 2(15)Section 250

N S Associates Private Limited, Delhi vs. DCIT Circle-18(1), Delhi

Appeal is partly allowed for statistical purposes

ITA 3804/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Dec 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 N S Associates Pvt. Ltd., Vs. Dcit, 33 Zakir Bagh, Opp. Surya Circle-18(1), Hotel, Zakir Nagar, Delhi New Delhi Pan :Aabcn7057J (Appellant) (Respondent) Assessee By Sh. Suraj Suman, Ca Department By Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing 05.12.2024 Date Of Pronouncement 16.12.2024

Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2018-19 N S Associates Pvt. Ltd., Vs. DCIT, 33 Zakir Bagh, Opp. Surya Circle-18(1), Hotel, Zakir Nagar, Delhi New Delhi PAN :AABCN7057J (Appellant) (Respondent) Assessee by Sh. Suraj Suman, CA Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 05.12.2024 Date of pronouncement 16.12.2024 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-N…

Alphatech Systems, Guntur vs. Income Tax Officer, Ward-2 (1), Guntur

In the result, appeal filed by the assessee is allowed

ITA 343/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam29 Nov 2024AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita No.343/Viz/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Alphatech Systems Vs. Income Tax Officer Guntur Ward 2 (1) Pan:Aazfa7176Q Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ms Sandhya Samudrala, Adv राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 28/11/2024 घोषणा की तारीख/Pronouncement: 29/11/2024 आदेश/Order

For Appellant: Ms Sandhya Samudrala, AdvFor Respondent: : Dr. Aparna Villuri, Sr.DR

Section 143(1)Section 36(1)(va)Section 43Section 43B

…ITA No 343 of 2024 Alphatech Systems IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhanatpan Before Shri Vijay Pal Rao, Vice-President A N D Shri Balakrishnan, S. Accountant Member आ.अपी.सं /ITA No.343/Viz/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Alphatech Systems Vs. Income Tax Officer Guntur Ward 2 (1) PAN:AAZFA7176Q Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Ms Sandhya Samudrala, Adv राज" व "ारा/Revenue by:: Dr. Aparna Villuri, Sr.DR सुनवाई की तारीख/Date of hearing: 28/11/2024 घोषणा की तारीख/Pronouncement: 29/11/2024 आदेश/ORDER Per Vijay Pal Rao, Vice President This ap…

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 790/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 789 & 790/JPR/2024 Ramdulari Bansal Welfare Society, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.: AAIAR 5828A ..... Appellant Vs. CIT (E), Jaipur, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 26/11/2024 Date of pronouncement : 28/11/2024 O R D E R PER GAGAN GOYAL, A.M: These two appeals by asse…

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 789/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

Ashok Kumar, Karnataka vs. ITO, Circle 67(1), Range-73, Civic Centre, Delhi Jurisdictional Assessing Officer, Delhi

Appeal is allowed in above terms

ITA 2038/DEL/2024[2019-2020]Status: DisposedITAT Delhi27 Nov 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2019-20

Section 143(3)Section 154Section 154(3)Section 154oSection 36(1)(va)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ashok Kumar, Vs Income-tax Officer, House no. 1, Raksha Nikunj, Circle-67(1), Delhi. MG Brother Wali Street, Boy Alahalli, Bangalore-562149 PAN: AKHPK 3133 B APPELLANT RESPONDENT Assessee by Shri Hemant Jain, Adv.. Department by Shri Poojan Rana, Sr. DR Date of hearing 20.11.2024 Date of pronouncement 27.11.2024 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2019-20 arises against National Facele…

The Maharaja Pratapsinh Coronation Gymkhana, Vadodara vs. The Income Tax Officer, Exemption Ward, Vadodara

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 939/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Smt. Mamta Singh, Sr DR

Section 11Section 12ASection 13(8)Section 2(15)Section 250

…e Authorities to examine the bifurcation of the fees collected from members and non-members. The entire conspectus of Section 2(15) of the Act has been examined by the Hon’ble Supreme Court in the case of ACIT Vs. Ahmedabad Urban Development Authority, (2022) 449 ITR 1 (SC), wherein a detailed order has been made with regard to computation of amounts which constitute receipts from trade, commerce or business. Hence, the matter is referred to the Jurisdictional Assessing Officer to examine the allowability of the claim u/s 11 of the Act in view of the decision of the Hon’ble Apex Court. 4. Ground No.4 for the AY…