CIT v. Gujarat Industrial Development Corporation

83 Taxmann.com 366High Court2017#2510 most cited

What is CIT v. Gujarat Industrial Development Corporation authority for?

This case provides principles for Assessing Officers to evaluate whether an assessee's activities for the advancement of general public utility qualify for income tax exemption under provisions such as sections 10(23C) and 10(46). The decision guides the de novo assessment of an entity's operations against statutory exemption criteria, including the proviso to section 2(15).

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Gujarat Industrial Development Corporation · section 10(23C) · section 10(46) · proviso to section 2(15) · advancement of general public utility · tax exemption criteria · charitable purpose · income-tax exemption eligibility · de novo assessment of activities · remand order

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)section 10(46)advancement of general public utilitysection 13(8)section 11(4a)section 52proviso to section 2(15)mlisection 10(23c)

Judgments citing CIT v. Gujarat Industrial Development Corporation

DCIT (E) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT HOUSING BOARD, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 979/AHD/2023[2017-2018]Status: HeardITAT Ahmedabad06 Dec 2024AY 2017-2018

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 444 & 440/Ahd/2023 Asst. Years: 2011-12 & 2018-19 The JCIT-OSD(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat Housing Board Building, Pragatinagar Cross Road Naranpura, Ahmedabad-380013, Gujarat (Appellant) PAN: AAALG0206E (Respondent) ITA Nos: 976 to 979/Ahd/2023 Asst. Years: 2015-16 to 2017-18 The DCIT(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat…

DCIT (E) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT HOUSING BOARD , AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 978/AHD/2023[2016-2017]Status: HeardITAT Ahmedabad06 Dec 2024AY 2016-2017

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 444 & 440/Ahd/2023 Asst. Years: 2011-12 & 2018-19 The JCIT-OSD(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat Housing Board Building, Pragatinagar Cross Road Naranpura, Ahmedabad-380013, Gujarat (Appellant) PAN: AAALG0206E (Respondent) ITA Nos: 976 to 979/Ahd/2023 Asst. Years: 2015-16 to 2017-18 The DCIT(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat…

DCIT(E), CIRCLE-1 AHMEDABAD , AHMEDABAD vs. GUJARAT HOUSING BOARD , AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 977/AHD/2023[2016-2017]Status: HeardITAT Ahmedabad06 Dec 2024AY 2016-2017

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 444 & 440/Ahd/2023 Asst. Years: 2011-12 & 2018-19 The JCIT-OSD(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat Housing Board Building, Pragatinagar Cross Road Naranpura, Ahmedabad-380013, Gujarat (Appellant) PAN: AAALG0206E (Respondent) ITA Nos: 976 to 979/Ahd/2023 Asst. Years: 2015-16 to 2017-18 The DCIT(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat…

DCIT(E) CIRCLE 1 AHMEDABAD, INCOME TAX DEPARTMENT VEJALPURA AHMEDABAD vs. GUJARAT HOUSING BOARD, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 976/AHD/2023[2015-2016]Status: HeardITAT Ahmedabad06 Dec 2024AY 2015-2016

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 444 & 440/Ahd/2023 Asst. Years: 2011-12 & 2018-19 The JCIT-OSD(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat Housing Board Building, Pragatinagar Cross Road Naranpura, Ahmedabad-380013, Gujarat (Appellant) PAN: AAALG0206E (Respondent) ITA Nos: 976 to 979/Ahd/2023 Asst. Years: 2015-16 to 2017-18 The DCIT(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat…

THE JT. CIT (OSD) (EXEMPTIONS), CIRCLE-1, AHMEDABAD vs. GUJARAT HOUSING BOARD,, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 444/AHD/2023[2011-12]Status: HeardITAT Ahmedabad06 Dec 2024AY 2011-12

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 444 & 440/Ahd/2023 Asst. Years: 2011-12 & 2018-19 The JCIT-OSD(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat Housing Board Building, Pragatinagar Cross Road Naranpura, Ahmedabad-380013, Gujarat (Appellant) PAN: AAALG0206E (Respondent) ITA Nos: 976 to 979/Ahd/2023 Asst. Years: 2015-16 to 2017-18 The DCIT(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat…

THE JT. CIT (OSD) (EXEMPTIONS), CIRCLE-1, AHMEDABAD vs. GUJARAT HOUSING BOARD,, AHMEDABAD

In the result, all the appeals filed by the Revenue are hereby dismissed

ITA 440/AHD/2023[2018-19]Status: HeardITAT Ahmedabad06 Dec 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 444 & 440/Ahd/2023 Asst. Years: 2011-12 & 2018-19 The JCIT-OSD(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat Housing Board Building, Pragatinagar Cross Road Naranpura, Ahmedabad-380013, Gujarat (Appellant) PAN: AAALG0206E (Respondent) ITA Nos: 976 to 979/Ahd/2023 Asst. Years: 2015-16 to 2017-18 The DCIT(E), Gujarat Housing Board Circle-1, 1st Floor, F.A. & C.A.O. Ahmedabad Vs Department Gujarat…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

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 24/LKW/2017[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)

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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 23/LKW/2017[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)

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

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

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

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

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

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

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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)

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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)

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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)

…impugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned C/TAXAP/184/2019 ORDER order of remand. On the basis of the material on record, which may be before the learned Assessing Officer, the Assessing O…

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