Agra Development Authority v. CIT

141 ITD 336Income Tax Appellate Tribunal#22519 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2017.

Judgments citing Agra Development Authority v. CIT

Sarlaben Bhansali Charities Trust, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, the appeal of the assessee is allowed

ITA 76/KOL/2016[]Status: DisposedITAT Kolkata30 Nov 2017
Section 11Section 11aSection 12ASection 147Section 148Section 263

…essment was cancelled holds. 5. After hearing rival contentions, we find that registration granted to the assessee trust under section 12AA cannot be invoked retrospectively under section 12AA(3) of the Act. 6. In the case of Agra Development Authority vs CIT 141 ITD 336, it is held as follows: “402. Cancellation under section 12AA(3) – Power of cancellation of registration under section 12A came to be incorporated by amendment in section 12AA(3) by the Finance Act, 2010, w.e.f. 1st June, 2010, hence 4 I.T.A. No. 663 & 76/Kol/2016 Assessment Year: 2010-11 Sarlaben Bhansali Charities Trust cancellation of regi…

Sarlaben Bhansali Charities Trust, Kolkata vs. CIT(Exemptions), Kolkata

In the result, the appeal of the assessee is allowed

ITA 663/KOL/2016[2010-2011]Status: DisposedITAT Kolkata30 Nov 2017AY 2010-2011
Section 11Section 11aSection 12ASection 147Section 148Section 263

…essment was cancelled holds. 5. After hearing rival contentions, we find that registration granted to the assessee trust under section 12AA cannot be invoked retrospectively under section 12AA(3) of the Act. 6. In the case of Agra Development Authority vs CIT 141 ITD 336, it is held as follows: “402. Cancellation under section 12AA(3) – Power of cancellation of registration under section 12A came to be incorporated by amendment in section 12AA(3) by the Finance Act, 2010, w.e.f. 1st June, 2010, hence 4 I.T.A. No. 663 & 76/Kol/2016 Assessment Year: 2010-11 Sarlaben Bhansali Charities Trust cancellation of regi…

Sri Devlok Tirth Yatra Samiti, New Delhi vs. CIT, Dehradun

In the result, the Appeal filed by the Assessee stands allowed

ITA 2425/DEL/2013[]Status: DisposedITAT Delhi25 Oct 2016

Bench: Shri H.S. Sidhu

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 12A

…and activities are being carried out by the assessee, registration cannot be cancelled. In support of his contention, he referred to various following case laws. - Sharda Educational Trust vs. CIT (Central) 147 ITD 281. - Agra Development Authority vs. CIT 141 ITD 336 (Agra) - CIT vs. Sarvodaya Ilakkiya Pannai 343 ITR 300 (Madras High Court) - Maulana Mohammad Ali Jauhar Trust vs. CIT 63 DTR 416 - DIT(E) vs. Karnataka Industrial Area Development Board (2014) 219 Taxman 0539 (Karnataka) - DIT(E) vs. Khar Gymkhana – ITA No. 2349 of 2013 dated 6.6.2016 - Hon’ble Bombay High Court. In view of the above,…

Agra Development Authority v. CIT (141 ITD 336) — Cited in 3 Judgments | BharatTax