CIT v. Lucknow Development Authority

265 CTR 433High Court2014#2228 most cited

What is CIT v. Lucknow Development Authority authority for?

Funds over which a Development Authority has no control, being used as per State Government directions, are not taxable in its hands. Registration under section 12A is also not conclusive, allowing revenue authorities to examine exemption claims under sections 11 to 13 and cancel registration under section 12AA(3).

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Lucknow Development Authority · 265 CTR 433 · section 12A registration · conclusiveness of registration · sections 11 to 13 exemption claims · section 12AA(3) cancellation of registration · taxability of funds · funds not under control · State Government directions · Development Authority income tax · charitable trust exemption scrutiny · advancement of general public utility

Also reported as

219 Taxmann 162

Sections most often in play

Section 143(3)Section 11Section 12Section 12ASection 13(8)Section 2(15)Section 234BSection 234D

Issues it is cited on

section 11(2)(a)section 10(20a)section 5(2)(b)section 13(8)section 17(1)section 58section 10(20)section 12aa(3)section 13(1)(d)proviso to section 2(15)advancement of general public utilitysection 80ib(10)

Judgments citing CIT v. Lucknow Development Authority

Jhansi Development Authority, Jhansi vs. ACIT Circle-4, Agra

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT Circle-4, Agra vs. Jhansi Development Authority, Jhansi

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

Jhasi Development Authority, Jhansi vs. Dy. C.I.T., Circle-4, Agra

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

Director of Income Tax (Exemptions) vs. M/S. Karnataka Industrial

In the result, we do not find any merit in this

ITA/205/2016HC Karnataka30 Sept 2020

Bench: ALOK ARADHE,M.I.ARUN

Section 12ASection 2(15)Section 260Section 5

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30th DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.I. ARUN I.T.A. NO.205 OF 2016 BETWEEN: M/S. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD, NO.14/3, 2ND FLOOR, R.P. BUILDING, NRUPATHUNGA ROAD, BENGALURU-560 001. PAN: AAATK 1350J. ... APPELLANT (BY SRI. SANMATHI E.I., ADVOCATE – APPEARED THROUGH PHYSICAL HEARING) AND: THE ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS), RANGE 17, BENGALURU. ... RESPONDENT (BY SRI. CHYTHANY…

Gemmological Institute of India, Mumbai vs. Addl DIT (E) RG -II, Mumbai

The appeal stands allowed for statistical purposes

ITA 5133/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Jul 2019AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Chaudhary Arun Kumar Singh- Ld. DR
Section 11Section 2(15)

…y was to carry out the charitable purpose and not to earn profit, it would not lose its character of a charitable purpose merely because some profit arises from the activity. 1.6 Similarly, Hon’ble Allahabad High Court in CIT V/s Lucknow Development Authority 265 CTR 433 16/09/2013 has held that where a trust is carrying on its activities for the fulfilment of its aims and objectives which are of charitable in nature with no motive to earn profit and in the process, earns some profit, the same would not be hit by proviso to Section 2(15). 1.7 The Hon’ble Delhi High Court in the case of Institute of Chartered Acco…

M/S Khurja Development Authority, Bulandshahr vs. ACIT (E), Ghaziabad

In the result, the appeal of assessee is allowed for statistical purposes

ITA 5103/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Apr 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiassessment Year: 2009-10 Vs Addl. Cit Khurja Development Authority Yamunapuram Commercial Complex Bulandshahr Range M.G. Road, Bhoor, Bulandshahr. Bulandshahr. Pan No. Aaalk0805D Appellant Respondent Assessment Year: 2010-11 Khurja Development Authority Vs Jcit Yamunapuram Commercial Complex Range-3 M.G. Road, Bhoor, Bulandshahr. Bulandshahr. Pan No. Aaalk0805D Appellant Respondent & Assessment Year: 2012-13 Khurja Development Authority Vs Acit (E) Yamunapuram Commercial Complex Ghaziabad. M.G. Road, Bhoor, Bulandshahr. Pan No. Aaalk0805D Appellant Respondent

Section 11Section 12ASection 148

…ith direction to grant exemption to the assessee u/s assessee. 12. As regards, the addition made on account of infrastructure fund, Ld. Counsel for assessee relied upon the judgment of Allahabad High Court in the case of CIT vs. Lucknow Development Authority 265 CTR 433 in which it was held as under: “Where the trust is carrying out its activities on non- commercial lines with no motive to earn profits, for fulfillment of its aims and objectives, which are charitable in nature and in the process earn some profits, the same would not be hit by proviso to section 2(15).” 13. Ld. Counsel for assessee submitted th…

M/S. Khurja Development Authority, Bulandshahr vs. JCIT, Bulandshahr

In the result, the appeal of assessee is allowed for statistical purposes

ITA 4291/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Apr 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiassessment Year: 2009-10 Vs Addl. Cit Khurja Development Authority Yamunapuram Commercial Complex Bulandshahr Range M.G. Road, Bhoor, Bulandshahr. Bulandshahr. Pan No. Aaalk0805D Appellant Respondent Assessment Year: 2010-11 Khurja Development Authority Vs Jcit Yamunapuram Commercial Complex Range-3 M.G. Road, Bhoor, Bulandshahr. Bulandshahr. Pan No. Aaalk0805D Appellant Respondent & Assessment Year: 2012-13 Khurja Development Authority Vs Acit (E) Yamunapuram Commercial Complex Ghaziabad. M.G. Road, Bhoor, Bulandshahr. Pan No. Aaalk0805D Appellant Respondent

Section 11Section 12ASection 148

…ith direction to grant exemption to the assessee u/s assessee. 12. As regards, the addition made on account of infrastructure fund, Ld. Counsel for assessee relied upon the judgment of Allahabad High Court in the case of CIT vs. Lucknow Development Authority 265 CTR 433 in which it was held as under: “Where the trust is carrying out its activities on non- commercial lines with no motive to earn profits, for fulfillment of its aims and objectives, which are charitable in nature and in the process earn some profits, the same would not be hit by proviso to section 2(15).” 13. Ld. Counsel for assessee submitted th…

M/S. Khurja Development Authority, Bulandshahr vs. Addl. CIT, Bulandshahr

In the result, the appeal of assessee is allowed for statistical purposes

ITA 4290/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Apr 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiassessment Year: 2009-10 Vs Addl. Cit Khurja Development Authority Yamunapuram Commercial Complex Bulandshahr Range M.G. Road, Bhoor, Bulandshahr. Bulandshahr. Pan No. Aaalk0805D Appellant Respondent Assessment Year: 2010-11 Khurja Development Authority Vs Jcit Yamunapuram Commercial Complex Range-3 M.G. Road, Bhoor, Bulandshahr. Bulandshahr. Pan No. Aaalk0805D Appellant Respondent & Assessment Year: 2012-13 Khurja Development Authority Vs Acit (E) Yamunapuram Commercial Complex Ghaziabad. M.G. Road, Bhoor, Bulandshahr. Pan No. Aaalk0805D Appellant Respondent

Section 11Section 12ASection 148

…ith direction to grant exemption to the assessee u/s assessee. 12. As regards, the addition made on account of infrastructure fund, Ld. Counsel for assessee relied upon the judgment of Allahabad High Court in the case of CIT vs. Lucknow Development Authority 265 CTR 433 in which it was held as under: “Where the trust is carrying out its activities on non- commercial lines with no motive to earn profits, for fulfillment of its aims and objectives, which are charitable in nature and in the process earn some profits, the same would not be hit by proviso to section 2(15).” 13. Ld. Counsel for assessee submitted th…

Shri Jasminder Singh, Lucknow vs. Dy. Commissioner of Income Tax-IV, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 562/LKW/2018[2013-14]Status: DisposedITAT Lucknow22 Feb 2019AY 2013-14

Bench: Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40

…I.T.A. No.562/Lkw/2018 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2013-14 Shri Jasminder Singh, Vs. Dy.C.I.T., 28, Amir Nagar, Range-IV, Lucknow. Lucknow. PAN:ADWPS 3346 Q (Appellant) (Respondent) Appellant by Shri V. B. Bharagava, F.C.A. Respondent by Shri C. K. Singh, D.R. Date of hearing 14/02/2019 Date of pronouncement 22/02/2019 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by assessee against the order of learned CIT(A)-2, Lucknow dated 25/04/2018 pertaining to assessment year 2013…

M/S. Mussoorie Dehradun Development Authority, Dehradun vs. CIT, Dehradun

In the result we dismiss the appeal of the assessee

ITA 180/DEL/2013[]Status: DisposedITAT Delhi02 Jan 2017

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

For Appellant: Sh. Mahesh B. Chhibber, AdvFor Respondent: Sh. Vijay Varma, CIT DR
Section 10Section 11Section 12ASection 2(15)

…Page 1 of 30 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: Mussoorie Dehradun CIT, Development Authority, Vs. Transport Nagar, Saharanpur Subhash Road, Road, Dehradun Dehradun PAN:AAAAM4651Q (Appellant) (Respondent) Assessee by : Sh. Mahesh B. Chhibber, Adv Revenue by: Sh. Vijay Varma, CIT DR Date of Hearing 03/10/2016 Date of pronouncement 02/01/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order u/s 12AA (1) (b) (ii) of The Income tax Act 19…

Meerut Development Authority, New Delhi vs. Addl. CIT, Meerut

In the result, this ground of the assessee is allowed

ITA 5457/DEL/2010[2005-06]Status: DisposedITAT Delhi30 Sept 2016AY 2005-06

Bench: Shri J. Sudhakar Reddy & Ms Suchitra Kamble

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.K. Jain, Sr. DR
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.5455 to 5457/Del/2010 Assessment Years : 2003-04 to 2005-06 Meerut Development Authority, Vs. Addl.CIT, CA Anupam Sharma, Range-1, 16, Hans Plaza, Meerut. Opp. Amarpali Cinema, Garh Road, New Delhi. PAN: AAALM0124D (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Department By : Shri S.K. Jain, Sr. DR Date of Hearing : 24.08.2016 Date of Pronouncement : 29.09.2016 ORDER PER J. SUDHAKAR REDDY, AM: All these appeals are filed by the…

Meerut Development Authority, New Delhi vs. Addl. CIT, Meerut

In the result, this ground of the assessee is allowed

ITA 5455/DEL/2010[2003-04]Status: DisposedITAT Delhi30 Sept 2016AY 2003-04

Bench: Shri J. Sudhakar Reddy & Ms Suchitra Kamble

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.K. Jain, Sr. DR
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.5455 to 5457/Del/2010 Assessment Years : 2003-04 to 2005-06 Meerut Development Authority, Vs. Addl.CIT, CA Anupam Sharma, Range-1, 16, Hans Plaza, Meerut. Opp. Amarpali Cinema, Garh Road, New Delhi. PAN: AAALM0124D (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Department By : Shri S.K. Jain, Sr. DR Date of Hearing : 24.08.2016 Date of Pronouncement : 29.09.2016 ORDER PER J. SUDHAKAR REDDY, AM: All these appeals are filed by the…