Asstt. CIT (Exemptions) v. Ahmedabad Urban Development Authority

291 Taxmann 11Supreme Court of India2023#10731 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 2(15)Section 10(20A)Section 11Section 12ASection 13Section 12Section 12AASection 10(23C)

Issues it is cited on

section 10(20a)section 4(2)section 58section 10(20)section 12aa(3)section 60proviso to section 2(15)section 55section 13(3)section 13(1)(c)section 11(5)cancellation of registration

Judgments citing Asstt. CIT (Exemptions) v. Ahmedabad Urban Development Authority

SHIMOGA URBAN DEVELOPMENT AUTHORITY ,SHIMOGA vs. INCOME TAX OFFICER, WARD-5, SHIMOGA

In the result all the three appeals are allowed for statistical purposes

ITA 2120/BANG/2024[2018-19]Status: DisposedITAT Bangalore05 Dec 2025AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Balram R Rao, Advocate
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2118-2120/Bang/2024 Assessment Year : 2016-17, 2017-18 & 2018-19 Shimoga Urban Development The Income Tax Officer, Authority, Shimoga. Ward-05, Shimoga Vs. PAN: AAALS2328H APPELLANT RESPONDENT Assessee by : Shri Balram R Rao, Advocate : Shri Muthu Shankar, CIT-DR Revenue by Date of Hearing : 03-12-2025 Date of Pronouncement : 05-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2118-2120/Bang/2024 are for assessment year 2016-17, 2017-18…

SHIMOGA URBAN DEVELOPMENT AUTHORITY ,SHIMOGA vs. INCOME TAX OFFICER, WARD-5, SHIMOGA

In the result all the three appeals are allowed for statistical purposes

ITA 2119/BANG/2024[2017-18]Status: DisposedITAT Bangalore05 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Balram R Rao, Advocate
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2118-2120/Bang/2024 Assessment Year : 2016-17, 2017-18 & 2018-19 Shimoga Urban Development The Income Tax Officer, Authority, Shimoga. Ward-05, Shimoga Vs. PAN: AAALS2328H APPELLANT RESPONDENT Assessee by : Shri Balram R Rao, Advocate : Shri Muthu Shankar, CIT-DR Revenue by Date of Hearing : 03-12-2025 Date of Pronouncement : 05-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2118-2120/Bang/2024 are for assessment year 2016-17, 2017-18…

SHIMOGA URBAN DEVELOPMENT AUTHORITY ,SHIMOGA vs. INCOME TAX OFFICER, WARD-5, SHIMOGA

In the result all the three appeals are allowed for statistical purposes

ITA 2118/BANG/2024[2016-17]Status: DisposedITAT Bangalore05 Dec 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Balram R Rao, Advocate
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2118-2120/Bang/2024 Assessment Year : 2016-17, 2017-18 & 2018-19 Shimoga Urban Development The Income Tax Officer, Authority, Shimoga. Ward-05, Shimoga Vs. PAN: AAALS2328H APPELLANT RESPONDENT Assessee by : Shri Balram R Rao, Advocate : Shri Muthu Shankar, CIT-DR Revenue by Date of Hearing : 03-12-2025 Date of Pronouncement : 05-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2118-2120/Bang/2024 are for assessment year 2016-17, 2017-18…

GANDHINAGAR AROGYA NILAYAM CHARITABLE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

The appeal of the assessee is allowed for statistical purposes

ITA 2705/CHNY/2024[-]Status: DisposedITAT Chennai30 Jun 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.2705/Chny/2024 Assessment Year: - Gandhinagar Arogya Nilayam Vs. Commissioner Of Income Tax Charitable Trust, (Exemption), New No.56, Old No.62, Chennai. 4Th Main Road, Gandhi Nagar, Adyar, Chennai- 600 020. [Pan:Aaatg2771L] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Swaminathan, C.A प्रत्यर्थी की ओर से /Respondent By : Mr.R.Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 02.04.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025

For Appellant: Mr. V.Swaminathan, C.AFor Respondent: Mr.R.Clement Ramesh Kumar, CIT
Section 11(4)Section 143(3)Section 2(15)Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.2705/Chny/2024 Assessment Year: - Gandhinagar Arogya Nilayam Vs. Commissioner of Income Tax Charitable Trust, (Exemption), New No.56, Old No.62, Chennai. 4th Main Road, Gandhi Nagar, Adyar, Chennai- 600 020. [PAN:AAATG2771L] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assesse…

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

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
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

…{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL \nLUCKNOW ‘A’ BENCH, LUCKNOW \nBEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER \nAND \nSH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER \nITA Nos.518, 519 &520/LKW/2018 \nA.Ys.2012-13, 2014-15 & 2015-16, \nITA Nos.143, 144 & 145/LKW/2021 \nA.Ys.2016-17, 2017-18 & 2018-19 \nAnd \nS.A. Nos.25, 26 & 27/LKW/2018 \nA.Ys.2012-13, 2014-15 & 2015-16 \nAyodhya Development Authority, Civil \nLines, Faizabad (formerly Ayodhya \nFaizabad Development Authority), U.P. \nVs. DCIT (Exemption), \nCircle- Lucknow \nPAN:AAALA0206C \n(Appellant) (Respondent) \nAssessee by: Ms. Shwet…

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
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

…{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL \nLUCKNOW ‘A’ BENCH, LUCKNOW \nBEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER \nAND \nSH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER \nITA Nos.518, 519 &520/LKW/2018 \nA.Ys.2012-13, 2014-15 & 2015-16, \nITA Nos.143, 144 & 145/LKW/2021 \nA.Ys.2016-17, 2017-18 & 2018-19 \nAnd \nS.A. Nos.25, 26 & 27/LKW/2018 \nA.Ys.2012-13, 2014-15 & 2015-16 \nAyodhya Development Authority, Civil \nLines, Faizabad (formerly Ayodhya \nFaizabad Development Authority), U.P. \nVs. DCIT (Exemption), \nCircle- Lucknow \nPAN:AAALA0206C \n(Appellant) (Respondent) \nAssessee by: Ms. Shwet…