CIT (E) v. Yamuna Expressway Industrial Development Authority

395 ITR 18High Court2017#5049 most cited

What is CIT (E) v. Yamuna Expressway Industrial Development Authority authority for?

Government bodies are not entitled to exemption if their activities are motivated by profit. The decisive test for 'commercial activity' under section 10(46) is whether the activities for which consideration is collected are intrinsically associated with the object for which the body was set up.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Yamuna Expressway Industrial Development Authority · section 10(46) · commercial activity · government bodies · exemption · profit motive · purposive interpretation

Issues it is cited on

section 10(46)purposive interpretationsection 11(3)section 11(5)corpus fundsection 288accumulation of incomesection 3(1)section 115jb(2)assessment order erroneousrevision under section 263section 18

Judgments citing CIT (E) v. Yamuna Expressway Industrial Development Authority

The Rotary Megapolis Foundation, New Delhi vs. CIT (Exemption), New Delhi

ITA 4490/DEL/2018[-]Status: DisposedITAT Delhi30 Nov 2018

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 12ASection 80G

…vities are not genuine rather he has declined the registration u/s 12A and approval u/s 80G merely on the ground that Board of Trustees 13. Hon’ble Allahabad High Court in case cited as CIT (E) vs. Yamuna Expressway Industrial Development Authority – (2017) 395 ITR 18 (All.) while discussing the scope of sections 11 & 12 of the Act has held that it is not within the purview of Commissioner to examine whether the assessee was entitled to exemption u/s 11 or 12 since that was within the jurisdiction of AO and not the Commissioner (E). Hon’ble High Court further held that, “A body or institution which is functi…

M/S the Rotary Megapolis Foundation, New Delhi vs. DIT (Exemption), New Delhi

ITA 6768/DEL/2015[]Status: DisposedITAT Delhi30 Nov 2018

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 12ASection 80G

…vities are not genuine rather he has declined the registration u/s 12A and approval u/s 80G merely on the ground that Board of Trustees 13. Hon’ble Allahabad High Court in case cited as CIT (E) vs. Yamuna Expressway Industrial Development Authority – (2017) 395 ITR 18 (All.) while discussing the scope of sections 11 & 12 of the Act has held that it is not within the purview of Commissioner to examine whether the assessee was entitled to exemption u/s 11 or 12 since that was within the jurisdiction of AO and not the Commissioner (E). Hon’ble High Court further held that, “A body or institution which is functi…

Commissioner of Income tax vs. Agricultural Market Committee

Appeal stands disposed of in terms of the

ITTA/41/2011HC Telangana30 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 12ASection 254

…inasmuch as the judgment has already been implemented. Even otherwise, the issues are covered by the decision of the Allahabad High Court in the case of Commissioner of Income Tax vs. Yamuna Expressway Industrial Development Authority, reported in (2017) 395 ITR 18 (All). In paragraph-79 of the said judgment, the issue has been answered in favour of the assessee, which reads as under: “79. One objection, which has been advanced seriously, is that Tribunal should not have directed to grant registration since competent authority is CIT, therefore, Tribunal should have directed CIT to consider registra…