Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption)

Q: How many judgments cite Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption)?

15 judgments on BharatTax cite Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption) (335 ITR 575), spanning 2017 to 2026.

Q: Which sections of the Income Tax Act does Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption) come up under?

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

335 ITR 575Reported decision2011#7413 most cited

What is Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption) authority for?

An Assessing Officer cannot question the conditions for applicability of Sections 11 and 12 if a valid registration under Section 12AA has been granted and has not been withdrawn at the time of assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Ahmedabad Urban Development Authority v. Dy. Director of Income Tax · Section 12AA · Section 11 · Section 12 · registration certificate · assessing officer · income exemption

Sections most often in play

Section 11 Section 12 Section 2(15)Section 12A Section 13(8)Section 143(3)Section 12AA Section 142(1)

Issues it is cited on

section 12aa section 12a section 12 section 11 section 143 section 14 section 143(3)india business

Judgments citing Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption)

DCIT(E) 2(1), Mumbai vs. Sri Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai

In the result, both appeals filed by assessee Revenue stands dismissed

ITA 9385/MUM/2025[2016]Status: DisposedITAT Mumbai10 Apr 2026

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 11Section 13(8)Section 2(15)Section 260A

…egistration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development 7 I.T.A. No. 9383/Mum/2025 & I.T.A. No. 9384/Mum/2025 Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub- section (1) of section 12AA and a certificat…

DCIT(E) 2(1), Mumbai vs. Sri Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai

In the result, both appeals filed by assessee Revenue stands dismissed

ITA 9384/MUM/2025[2015]Status: DisposedITAT Mumbai10 Apr 2026

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 11Section 13(8)Section 2(15)Section 260A

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

…comes exempt under the provisions of sections 11 and 12 because registration of a trust is a condition precedent for claiming benefit under section 11(1)(a). In the case of Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption) [2011] 335 ITR 575/[2010] 233 CTR 407/[2010] 40 DTR 76 (Guj. HC) the Gujarat High Court held that if the 12A registration was not withdrawn on the date of the assessment order then the income of the assessee was exempt in entirety. The AO could not have travelled beyond the certificate of registration granted under section 12AA. The effect of such a certificate of…

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

…on the ground that the scheme was not for the benefit of the public at large. 6.3 Following on the logic of the Supreme Court‟s order in Surat City Gymkhana in the case of Ahmedabad Urban Development Authority v. Dy. Director of Income Tax (Exemption) [2011] 335 ITR 575(Guj.- HC) the Gujarat High Court held that if the 12A registration was not withdrawn on the date of the assessment order then the income of the assessee was exempt in entirety. The AO could not have travelled beyond the certificate of registration granted under section 12AA. The effect of such a certificate of registration under section 12AA, the…

Pr. Commissioner of Income Tax, Ajmer vs. M/S Nitin Spinners Ltd

The appeal of the assessee is allowed

ITA/30/2019HC Rajasthan23 May 2022

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

For Appellant: Mr. Ajay Kumrani, AdvocateFor Respondent: Mr. Sumesh Bajaj alongwith Mr. Rishabh

Section 12Section 2(15)Section 80Section 80G

…Court in the matter of Assistant Commissioner of Income Tax v. Surat City Gymkhana, (2008) 14 SCC 169 and the judgment of the Gujarat High Court in the matter of Ahmedabad Urban Development Authority v. Deputy Director of Income-Tax (Exemption), (2011) 335 ITR 575. 9. We have heard learned counsel appearing for the parties, perused the impugned order and other documents appended with appeal. 10. In Hiralal Bhagwati (supra), the Gujarat High Court has held as under:- “18. It is also required to be noted that once the registration under section 12A(a) of the Act is granted, the grant of bene…

DCIT(E)-2(1), Mumbai vs. Nehru Centre, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 7461/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Feb 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

For Appellant: Shri Dilip ThakkarFor Respondent: Shri Dilipkumar Shah

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

…he AO is not entitled to declare the activities of the trust as non-charitable, even otherwise also it is not a case of the AO that the activities of the trust are non-charitable. (i) The Gujarat High Court in the case of Ahmedabad Urban Development Authority 335 ITR 575 held as under: "Thus granting the registration u/s 12AA, therefore, cannot be ignored or wished away by Assessing Officer by adopting a stand that the trust or institution is not fulfilling the conditions for applicability of section 11 and 12. (ii) The Jurisdictional Mumbai Tribunal in the case of Shamukhanand Fine Arts and Sangeeta Sabha 1975/M…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR

Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019 (AYs: 2009-10, 2010-11, 2011-12 & 2014-15) & Cross Objection Nos. 39, 40, 41 & 44/Mum/2019 (Arising out of ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019) DCIT (2) 2(1) Mumbai Railway Vikas बनाम/ R.No. 519, 5th Floor, Vs. Corpn Ltd., 2nd Floor, Churchgate Piramal, chambers, Lalbaug, Mumbai – Station Bldg, Mumbai. 400012. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM1284B Appellant/Respondent .. Respondent/Appellant अपीलाथ" ओर से /…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16

Section 11Section 143(3)Section 2(15)Section 2(25)

…he Tribunal. In our opinion, during the continuation of registration^ is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority (335 ITR 575)wherein the Hon'ble Gujarat High Court has held as under: "Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions .for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14

Section 11Section 143(3)Section 2(15)Section 2(25)

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13

Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

ITO (E) 2(3), Mumbai vs. Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 2025/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Dec 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri T.S. Khalsa, D.R

Section 11Section 12A

…Tribunal. In our opinion, during the continuation of registration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon'ble Gujarat High Court has held as under: "Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificate…

The Fine Arts Society, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, both the appeals of the assessee are party allowed

ITA 189/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2171/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2011-12)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, DR

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

…Tribunal. In our opinion, during the continuation of registration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

The Fine Arts Society, Mumbai vs. Dy Director of Income Tax (Exemptions) - 1(2), Mumbai

In the result, both the appeals of the assessee are party allowed

ITA 2171/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Jul 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2171/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2011-12)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, DR

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

…Tribunal. In our opinion, during the continuation of registration, it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust. We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificat…

Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai vs. DDIT (E) I(2)

ITA 1975/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Mar 2018AY 2011-12

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & Ddit (Exemption)-I-(2) Sangeetha Sabha Piramal Chambers, 5Th Floor 292,Comrade Harbanslal Marg, Vs. Mumbai-400 012. Sion (East)Mumbai-400 022. Pan:Aaats 2694 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri V. Rajguru-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Vijay Mehta/Govind Javeri सुनवाई क" तारीख / Date Of Hearing: 14/12/2018 घोषणा क" तारीख / Date Of Pronouncement: 02.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Orders Dated 20/01/2016 Of The Cit(A)-1, Mumbai The Assessee Has Filed The Above Mentioned Two Appeals For The Same A.Y.The First Appeal Is Against The Regular Appellate Order,Whereas The Second Appeal Is About The Rectification Application Filed Under Section 154 Of The Act. We Are Adjudicating Both The Appeals Together. Assessee-A Registered Trust,Filed Its Return Of Income On 27/09/2011,Along With The Income & Expenditure Account & Other Financial Statements Declaring Deficit Of Rs. 27.17 Crores. The Assessing Officer (Ao)Completed The Assessment On,10/03/2014,U/S. 143(3)Of The Act, Determining Its Income At Rs.4.51 Crores.

For Appellant: Shri Vijay Mehta/Govind JaveriFor Respondent: Shri V. Rajguru-CIT-DR

Section 11Section 143(3)Section 154Section 2(15)

…e Tribunal.In our opinion,during the continua - tion of registration,it is not permissible to the departmental authorities to challenge the charitable nature of the objects of a Trust.We would like to refer to the case of Ahmedabad Urban Development Authority(335 ITR 575)wherein the Hon’ble Gujarat High Court has held as under: “Section 12AA of the Income-tax Act, 1961, lays down the procedure for registration in relation to the conditions for applicability of sections 11 and 12 as provided in section 12A . Therefore, once the procedure is complete as pro-vided in sub-section (1) of section 12AA and a certificate…

Sreema Mahila Samity, Nadia vs. D.C.I.T., Circle-Nadia, Nadia

In the result, the appeal of the assessee is dismissed

ITA 2826/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Oct 2017AY 2009-2010

For Appellant: S/Shri K.M. Roy &For Respondent: Shri Sallong Yaden, Addl.CIT, ld.Sr.DR

Section 12ASection 143(2)Section 2

…f the Act, because registration of a Trust is a condition precedent for claiming benefit u/s. 11(1)(a) of the Act. 17. The ld.AR of the assessee placing his reliance in the case of Ahmedabad Urban Development Authority Vs. DCIT (Exemption) reported in (2011) 335 ITR 575/ (2010) 233 CTR 407 (2010) 40 DTR 76 (Guj-HC) argued that if the 12A registration was not withdrawn on the date of assessment order then the income of the assessee was exempt in entirety. 18. The ld.AR of the assessee further relied on proposition of rule of consistency of the Hon’ble Supreme Court in the case of Radhasoami Satsang Vs. CIT repor…