Firozabad Shikohabad Development Authority v. CIT

169 ITD 202Income Tax Appellate Tribunal2018#8236 most cited

What is Firozabad Shikohabad Development Authority v. CIT authority for?

Development authorities carrying out their statutory functions are engaged in charitable activities. Such activities, if undertaken with the object of general public utility, are considered charitable for the purpose of income tax exemption.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2022.

Also referred to as

Firozabad Shikohabad Development Authority v. CIT · section 2(15) · proviso to section 2(15) · charitable purpose · development authority · general public utility · income tax exemption · business vs. charity · charitable activities

Issues it is cited on

proviso to section 2(15)section 2(15)section 12aasection 12asection 11transferbusinesssection 143(3)

Judgments citing Firozabad Shikohabad Development Authority v. CIT

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

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 630/LKW/2016[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)

…Bangalore- Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No…

DCIT (E), Ghaziabad vs. M/S Ghaziabad Development Authortiy, Ghaziabad

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 2156/DEL/2017[2003-04]Status: DisposedITAT Delhi28 Jan 2022AY 2003-04

Bench: Sh.A. D. Jain, Vice-Dr. B. R. R. Kumar

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Meenakshi Goswami, CIT DR
Section 11Section 12ASection 144Section 144A

…266 (Bangalore-Trib.)  Gujarat Housing Board (GHB) vs. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.)  Moradabad Development Authority vs. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib)  Firozabad Shikohabad Development Authority vs. CIT [2018] 169 ITD 202 (Agra - Trib.)  DCIT (E) vs. Haridwar Development Authority  Ahmedabad Urban Development Authority vs. ACIT [2017] 396 ITR 323 (Guj High Court)  CIT vs. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC)  CIT vs. Lucknow Development Authority [2014] 265 CTR 433 (All HC)  New Okhla Industrial Development Authority vs. CIT(E) (ITA No. 1…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

ITA 6796/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jun 2021AY 2013-14
Section 11Section 12ASection 143(3)Section 2(15)Section 250

…opment Authority vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016)(Ahmedabad-Trib.) vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No. 172/Del/2016) (Delhi-Trib.) 4.4 In view of…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

ITA 5320/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Jun 2021AY 2014-15
Section 11Section 12ASection 143(3)Section 2(15)Section 250

…opment Authority vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016)(Ahmedabad-Trib.) vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA No. 172/Del/2016) (Delhi-Trib.) 4.4 In view of…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

The appeals of the Department stand dismissed

ITA 4617/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2021AY 2008-09

Bench: The Ld. Cit (A) And, Thereafter, Before This Tribunal (Itat)

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

…Bangalore-Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.) vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA N…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

The appeals of the Department stand dismissed

ITA 4616/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Jun 2021AY 2007-08

Bench: The Ld. Cit (A) And, Thereafter, Before This Tribunal (Itat)

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

…Bangalore-Trib.) vi. Gujarat Housing Board (GHB) v. DCIT(E) (ITA No. 3297/Ahd/2016) (Ahmedabad-Trib.) vii. Moradabad Development Authority v. ACIT (Exemption) (ITA No. 4631 & 32/D/17) (Delhi-Trib) viii. Firozabad Shikohabad Development Authority v. CIT [2018] 169 ITD 202 (Agra - Trib.) DCIT (E) vs. Haridwar Development Authority ix. Ahmedabad Urban Development Authority v. ACIT [2017] 396 ITR 323 (Guj High Court) x. CIT v. Jodhpur Development Authority [2016] 287 CTR 473 (Raj HC) xi. CIT v. Lucknow Development Authority [2014] 265 CTR 433 (All HC) xii. New Okhla Industrial Development Authority v. CIT(E) (ITA N…

Firozabad Shikohabad Development Authority v. CIT (169 ITD 202) — Cited in 13 Judgments | BharatTax