Ahmedabad Urban Development Authority v. ACIT

396 ITR 323High Court2017#999 most cited

What is Ahmedabad Urban Development Authority v. ACIT authority for?

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Ahmedabad Urban Development Authority v. ACIT · Section 2(15) proviso · charitable purpose · advancement of general public utility · development authority exemption · Section 11 benefits · interpretation of Section 2(15) · cancellation of registration

Also reported as

287 CTR 473

Sections most often in play

Section 11Section 2(15)Section 12Section 10(20A)Section 13(8)Section 12ASection 250Section 11(1)(a)

Issues it is cited on

section 10(20a)section 13(8)advancement of general public utilityproviso to section 2(15)section 10(46)section 10(20)cancellation of registrationsection 58section 11(4a)section 2(15)section 55section 13(3)

Judgments citing Ahmedabad Urban Development Authority v. ACIT

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

DCIT (E), Ghaziabad vs. M/S Ghaziabad Development Authortiy, Ghaziabad

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 2156/DEL/2017[2003-04]Status: DisposedITAT Delhi28 Jan 2022AY 2003-04

Bench: Sh.A. D. Jain, Vice-Dr. B. R. R. Kumar

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Meenakshi Goswami, CIT DR
Section 11Section 12ASection 144Section 144A

…t Authority vs. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib)  Firozabad Shikohabad Development Authority vs. CIT [2018] 169 ITD 202 (Agra - Trib.)  DCIT (E) vs. Haridwar Development Authority  Ahmedabad Urban Development Authority vs. ACIT [2017] 396 ITR 323 (Guj High Court)  CIT vs. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC)  CIT vs. Lucknow Development Authority [2014] 265 CTR 433 (All HC)  New Okhla Industrial Development Authority vs. CIT(E) (ITA No. 172/Del/2016) (Delhi-Trib.) 13. In view of above and respectfully following the decision of Hon'ble Allahabad High Court and Coor…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…igh Courts have decided the issue in favour of the assessee. For ease of reference, on a sample basis, the Appellant has drawn parallel with: a. Ahmedabad Urban Development Authority (formed under Gujarat Town Planning and Development Act, 1976) [(reported in 396 ITR 323) (Guj)]; b. Jodhpur Development Authority (formed under The Jodhpur Development Authority Act, 2009 [(reported in 278 CTR 473) (Raj HC)]; c. Improvement Trust (formed under Urban Improvement Trust Act, 1959) [(reported in 287 CTR 473) (Raj HC)]; d. Tribune Trust (formed under The Punjab Towns Improvement Act, 1922) [(reported in 390 ITR 547) (P&H…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…igh Courts have decided the issue in favour of the assessee. For ease of reference, on a sample basis, the Appellant has drawn parallel with: a. Ahmedabad Urban Development Authority (formed under Gujarat Town Planning and Development Act, 1976) [(reported in 396 ITR 323) (Guj)]; b. Jodhpur Development Authority (formed under The Jodhpur Development Authority Act, 2009 [(reported in 278 CTR 473) (Raj HC)]; c. Improvement Trust (formed under Urban Improvement Trust Act, 1959) [(reported in 287 CTR 473) (Raj HC)]; d. Tribune Trust (formed under The Punjab Towns Improvement Act, 1922) [(reported in 390 ITR 547) (P&H…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…igh Courts have decided the issue in favour of the assessee. For ease of reference, on a sample basis, the Appellant has drawn parallel with: a. Ahmedabad Urban Development Authority (formed under Gujarat Town Planning and Development Act, 1976) [(reported in 396 ITR 323) (Guj)]; b. Jodhpur Development Authority (formed under The Jodhpur Development Authority Act, 2009 [(reported in 278 CTR 473) (Raj HC)]; c. Improvement Trust (formed under Urban Improvement Trust Act, 1959) [(reported in 287 CTR 473) (Raj HC)]; d. Tribune Trust (formed under The Punjab Towns Improvement Act, 1922) [(reported in 390 ITR 547) (P&H…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…igh Courts have decided the issue in favour of the assessee. For ease of reference, on a sample basis, the Appellant has drawn parallel with: a. Ahmedabad Urban Development Authority (formed under Gujarat Town Planning and Development Act, 1976) [(reported in 396 ITR 323) (Guj)]; b. Jodhpur Development Authority (formed under The Jodhpur Development Authority Act, 2009 [(reported in 278 CTR 473) (Raj HC)]; c. Improvement Trust (formed under Urban Improvement Trust Act, 1959) [(reported in 287 CTR 473) (Raj HC)]; d. Tribune Trust (formed under The Punjab Towns Improvement Act, 1922) [(reported in 390 ITR 547) (P&H…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…igh Courts have decided the issue in favour of the assessee. For ease of reference, on a sample basis, the Appellant has drawn parallel with: a. Ahmedabad Urban Development Authority (formed under Gujarat Town Planning and Development Act, 1976) [(reported in 396 ITR 323) (Guj)]; b. Jodhpur Development Authority (formed under The Jodhpur Development Authority Act, 2009 [(reported in 278 CTR 473) (Raj HC)]; c. Improvement Trust (formed under Urban Improvement Trust Act, 1959) [(reported in 287 CTR 473) (Raj HC)]; d. Tribune Trust (formed under The Punjab Towns Improvement Act, 1922) [(reported in 390 ITR 547) (P&H…

The Dy.Commissioner of Income Tax, (Exemptions)Circle-2, Ahmedabad vs. Surat Urban Development Authority(Suda), Surat

In the result, the appeal preferred by the Revenue is dismissed

ITA 5/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad22 Nov 2021AY 2015-16

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Prateek Toshniwal, AdvocateFor Respondent: Shri Mohd. Usman, CIT DR
Section 11Section 11(2)Section 143(3)Section 2(15)Section 22

…learned Senior Standing Counsel appearing for the Revenue. 4. All the questions of law referred to above and proposed by the Revenue stand squarely covered by the decision of this Court in the case of Ahmedabad Urban Development Authority vs. ACIT reported in 396 ITR 323 (Guj).” 10. Thus, from the above we find that the assessee’s case is squarely covered by the order passed by the Coordinate Bench in holding the activities of the assessee for charitable purposes under Section 2(15) of the ACIT vs. Surat Urban Development Authority Asst.Year –2015-16 Act and the consequential benefits under Section 11 & 12 of th…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…e decisions of CIT Vs. Ootacamund Gymkhana Club 110 ITR 392 (Mad.), Madhya Pradesh Madhyan Vs. CIT 256 ITR 277 (MP) and Hiralal Bhagwati Vs. CIT ) 246 ITR 188, 193 (Guj.) approved by Apex Court in above decision and Ahmedabad Urban Development Authority, 2017 396 ITR 323 (Gujarat). The power of such cancellation is vested only with the Commissioner and not with the AO. The AO cannot determine that the objects of the institution are not charitable. However, till such time that the registration u/s 12A or 12AA is not cancelled, it has to be presumed that the trust or institution is charitable. Once that is so, the…

Income Tax Officer Exemption Ward 3, Chennai vs. M/S Chennai Auto Ancilliary Industrtial Infrastructure Upgradation Company, Chennai

ITA 448/CHNY/2018[2011-12]Status: DisposedITAT Chennai11 Oct 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR
Section 11Section 12ASection 2(15)Section 25

…dominant objective was charitable any incidental activity for the furtherance of the said objective would not fall within the expression trade, business or commerce. The Hon’ble Gujarat High Court in the case of Ahmedabad Urban Development Authority V/s ACIT [396 ITR 323 02/05/2017] has observed that the expression trade, commerce and business must be read in the context of the intent and purpose of Section 2(15) of the act and the same was not meant to exclude entities which are essentially for charitable purposes but conducting some activities for a consideration or a fees. The test which has to be applied is w…

Income Tax Officer Exemption Ward 3, Chennai vs. M/S Chennai Auto Ancilliary Industrtial Infrastructure Upgradation Company, Chennai

ITA 447/CHNY/2018[2010-11]Status: DisposedITAT Chennai11 Oct 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR
Section 11Section 12ASection 2(15)Section 25

…dominant objective was charitable any incidental activity for the furtherance of the said objective would not fall within the expression trade, business or commerce. The Hon’ble Gujarat High Court in the case of Ahmedabad Urban Development Authority V/s ACIT [396 ITR 323 02/05/2017] has observed that the expression trade, commerce and business must be read in the context of the intent and purpose of Section 2(15) of the act and the same was not meant to exclude entities which are essentially for charitable purposes but conducting some activities for a consideration or a fees. The test which has to be applied is w…

Income Tax Officer Exemption Ward 3, Chennai vs. M/S Chennai Auto Ancilliary Industrtial Infrastructure Upgradation Company, Chennai

ITA 446/CHNY/2018[2009-10]Status: DisposedITAT Chennai11 Oct 2021AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR
Section 11Section 12ASection 2(15)Section 25

…dominant objective was charitable any incidental activity for the furtherance of the said objective would not fall within the expression trade, business or commerce. The Hon’ble Gujarat High Court in the case of Ahmedabad Urban Development Authority V/s ACIT [396 ITR 323 02/05/2017] has observed that the expression trade, commerce and business must be read in the context of the intent and purpose of Section 2(15) of the act and the same was not meant to exclude entities which are essentially for charitable purposes but conducting some activities for a consideration or a fees. The test which has to be applied is w…

The Dy. Commissioner of Income-Tax (Exemptions), Circle-2, Ahmedabad vs. Gandhinagar Urban Development Authority, (Guda), Gandhinagar

In the result, the appeal of the revenue is dismissed

ITA 577/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad23 Aug 2021AY 2015-16
For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri Vinod Tanwani, CIT-D.R
Section 1Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 27

…and ITA Nos. 2438, 2439 & 2440/Ahd/2017 A.Y. 2012-13 to 2014- 15 in favour of the assessee, after following the decision of Hon’ble Jurisdictional High Court of Gujarat on identical issue and fact in the case of Ahmedabad Urban Development Authority vs. ACIT 396 ITR 323 (Gujarat) and CIT Vs. Gujarat Industrial Development Corporation (2017) Taxman.com 366 (Guj). On the other hand, ld. departmental representative supported the order of lower authorities and could not contradict the aforesaid submission of the ld. counsel. 6. With the assistance of ld. representatives, we have gone through the aforesaid jurisdict…

Southern Gujarat Chamber Trade & Industry Development Centre, Surat vs. Income Tax Officer, Surat

In the result the grounds of appeal raised by the assessee are allowed

ITA 910/AHD/2016[2011-12]Status: DisposedITAT Surat06 Jul 2021AY 2011-12

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini ()

For Appellant: Mr. Rasesh Shah & Ms ChaitaliFor Respondent: Mr. O.P. Vaishnav, CIT-DR
Section 11Section 12ASection 142(1)Section 2Section 2(15)Section 234ASection 234BSection 254(1)

…ITA No. 910/AHD/2016 Assessment Year.2011-12 Southern Gujarat Chamber Trade & Industry Development Centre INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND Dr. ARJUN LAL SAINI (ACCOUNTANT MEMBER) ITA No. 910/AHD/2016 for Assessment Year: 2011-12 (Virtual Court Hearing) Southern Gujarat Chamber The Income Tax Officer, Trade & Industry Vs. Exemption-Ward, Development Centre, Aayakar Bhavan, Opp. New Civil “Samruddhi”, Near Makkai Hospital Majuragate Surat. Bridge Nanpura, Surat-395001. PAN No. AAICS 8963 M Appellant Respondent Assessee by : Mr. Rasesh Shah & Ms Chaital…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

ITA 6796/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jun 2021AY 2013-14
Section 11Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.5320/Del/2017 (ASSESSMENT YEAR 2014-15) Dy. CIT (Exemption) M/s Haridwar Circle-Ghaziabad. Development Authority, Vs. Mayapur, Haridwar. PAN –AAALH 0055Q (Appellant) (Respondent) Appellant By Ms. Kirti Sankratyaan, Sr. DR Respondent by Sh. Mahesh B. Chibber, Adv. Date of Hearing 05.04.2021 Date of Pronouncement 30.06.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: The present appeals are filed by the Department agains…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

ITA 5320/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Jun 2021AY 2014-15
Section 11Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.5320/Del/2017 (ASSESSMENT YEAR 2014-15) Dy. CIT (Exemption) M/s Haridwar Circle-Ghaziabad. Development Authority, Vs. Mayapur, Haridwar. PAN –AAALH 0055Q (Appellant) (Respondent) Appellant By Ms. Kirti Sankratyaan, Sr. DR Respondent by Sh. Mahesh B. Chibber, Adv. Date of Hearing 05.04.2021 Date of Pronouncement 30.06.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: The present appeals are filed by the Department agains…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

The appeals of the Department stand dismissed

ITA 4617/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2021AY 2008-09

Bench: The Ld. Cit (A) And, Thereafter, Before This Tribunal (Itat)

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

…uthority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No. 172/Del/2016) (Delhi-Trib.) 3.8 In view of above and respectfully following the decision of Hon’ble Allahabad High Court and C…