Housing Society Limited and Another v. State of Maharashtra and Others

3 SCC 323Reported decision1970#4839 most cited

What is Housing Society Limited and Another v. State of Maharashtra and Others authority for?

Receipts from activities undertaken by statutory bodies for public purpose are not per se business or commercial receipts, but the Assessing Officer must scrutinize them to determine if consideration charged is significantly higher than cost, indicating trade or business.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Housing Society Limited v. State of Maharashtra · 1970 3 SCC 323 · business receipts · commercial receipts · public purpose · statutory provisions · Assessing Officer · trade · commerce

Sections most often in play

Section 11Section 2(15)Section 10(46)Section 11(1)(a)Section 11(2)Section 13(8)Section 143(3)Section 289

Judgments citing Housing Society Limited and Another v. State of Maharashtra and Others

Centre for E-Governance, Bangalore vs. DCIT, Exemption, Circle-1, Bangalore

ITA 936/BANG/2025[2021-22]Status: DisposedITAT Bangalore31 Dec 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2021-22

For Appellant: Shri S Parthasarthi, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 11Section 11(1)(a)Section 12ASection 2(15)

…tory provisions), such receipts are prima facie to be excluded from the mischief of business or commercial receipts. This is in line with the larger bench judgments of this court in Shri Ramtanu Co-operative Housing Society Ltd. v. State of Maharashtra [1970] 3 SCC 323 and New Delhi Municipal Council v. State of Punjab [1977] 7 SCC 399 (supra). B.2 However, at the same time, in every case, the Assessing Officer would have to apply their minds and scrutinize the records, to determine if, and to what extent, the consideration or amounts charged are significantly higher than the cost and a nominal mark-up. If such i…

Maharashtra Housing & Area Develpoment Authority, Mumbai vs. CIT(Exemption)-Circle 2, Mumbai

In the result, both these appeals are allowed for statistical purposes

ITA 39/MUM/2024[2009-10]Status: DisposedITAT Mumbai05 Aug 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM ITA No. 39 & 457/Mum/2024 (Assessment Years: 2009-10 & 2017-18) Asst. Commissioner of Maharashtra Housing & Area Income Tax (Exemption), Development Authority Circle 2, R. No. 608, Finance Controller, MHADA, 6th floor, Cumballa Hill Griha Nirman Bhavan, Vs. 4th Floor, Kala Nagar, Telephone Exchange Bandra (East) Building, Mumbai-400 051 Mumbai-400 026 (Appellant) (Respondent) PAN No. AAAJM0344H Assessee by : Shri Nishant Thakkar, AR Revenue by : Smt. Sanyogita Nagpal, CIT DR Date of hearing:…

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…ities. 45. Learned counsel relied upon the Constitution Bench decision of this Court in Navnit Lal C. Jhaveri v. K.K. Sen34 (hereafter “Navnit Lal Jhaveri”), where the court had held while interpreting the provisions of an enactment that the 30 (1970) 3 SCC 323 31 1997 (Supp 3) SCR 466; (1997) 7 SCC 17 (hereafter "GIDC case"). 32 (2009) 16 SCC 208 33 2017 SCCOnline Bom 10021 (para 10-12) 34 (1965) 1 SCR 909 (hereafter “Navnit Lal Jhaveri”) 31 executive’s understanding – in the form of circulars in the context of taxing statutes – were valuable guides to interpretation. The observations in Navni…

Naya Raipur Development Authority, Raipur vs. Assistant Commissioner of Income Tax (Exemption), Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 63/RPR/2019[2013-14]Status: DisposedITAT Raipur02 Sept 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…962, which is almost analogous to the Gujarat Act, is of some use. While examining issues relating to the validity of the Maharashtra Act, a Division Bench of this Court has said in Shri Ramtanu Co-operative Housing Society Ltd .v. State of Maharashtra [1970] 3 SCC 323 : "The functions and powers of the Corporation indicate that the Corporation is acting as a wing of the State Government in establishing industrial estates and developing industrial areas, acquiring property for those purposes, constructing building, allotting buildings, factory sheds to industrialists or industrial undertakings. It is obvious that…

Naya Raipur Development Authority, Raipur vs. Deputy Commissioner of Income Tax (Exemption), Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 174/RPR/2019[2012-13]Status: DisposedITAT Raipur02 Sept 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…962, which is almost analogous to the Gujarat Act, is of some use. While examining issues relating to the validity of the Maharashtra Act, a Division Bench of this Court has said in Shri Ramtanu Co-operative Housing Society Ltd .v. State of Maharashtra [1970] 3 SCC 323 : "The functions and powers of the Corporation indicate that the Corporation is acting as a wing of the State Government in establishing industrial estates and developing industrial areas, acquiring property for those purposes, constructing building, allotting buildings, factory sheds to industrialists or industrial undertakings. It is obvious that…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

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)

…rm that are of general public importance and have a social and public purpose behind it. 16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co- operative Housing Society Limited and Another versus State of Maharashtra and Others, (1970) 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to Page 81 of 242 (UP AWAS EVAM VIKAS PARISHAD) develop industrial area selected by the Stat…

Lucknow Development Authority, Lucknow vs. DCIT (E), Lucknow

In the result, all the appeals are partly allowed

ITA 439/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Mar 2022AY 2016-17

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

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…onditions stipulated u/s 2(15), it cannot be said to be a charitable organization. Learned D. R. placed reliance in the case of Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 and Shri Ramtanu Co-operative Housing Society Ltd & Another [1970] 3 SCC 323. She placed emphasis to the fact that registration once granted u/s 12AA of Income-tax Act does not grant assessee a license to claim exemption u/s 11 of the Income-tax Act, 1961. 12AA registration only indicates that trust/ institution is entitled to benefit of section 11 and 12 of the Act. The assessee however, will be entitled only if it complie…

Lucknow Development Authority, Lucknow vs. ACIT (E), Lucknow

In the result, all the appeals are partly allowed

ITA 186/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

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

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…onditions stipulated u/s 2(15), it cannot be said to be a charitable organization. Learned D. R. placed reliance in the case of Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 and Shri Ramtanu Co-operative Housing Society Ltd & Another [1970] 3 SCC 323. She placed emphasis to the fact that registration once granted u/s 12AA of Income-tax Act does not grant assessee a license to claim exemption u/s 11 of the Income-tax Act, 1961. 12AA registration only indicates that trust/ institution is entitled to benefit of section 11 and 12 of the Act. The assessee however, will be entitled only if it complie…

Lucknow Development Authority, Lucknow vs. ACIT (E), Lucknow

In the result, all the appeals are partly allowed

ITA 185/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

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

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…onditions stipulated u/s 2(15), it cannot be said to be a charitable organization. Learned D. R. placed reliance in the case of Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 and Shri Ramtanu Co-operative Housing Society Ltd & Another [1970] 3 SCC 323. She placed emphasis to the fact that registration once granted u/s 12AA of Income-tax Act does not grant assessee a license to claim exemption u/s 11 of the Income-tax Act, 1961. 12AA registration only indicates that trust/ institution is entitled to benefit of section 11 and 12 of the Act. The assessee however, will be entitled only if it complie…

Lucknow Evelopment Authority, Lucknow vs. I.T.O., Lucknow

In the result, all the appeals are partly allowed

ITA 164/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Mar 2022AY 2015-16

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

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…onditions stipulated u/s 2(15), it cannot be said to be a charitable organization. Learned D. R. placed reliance in the case of Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 and Shri Ramtanu Co-operative Housing Society Ltd & Another [1970] 3 SCC 323. She placed emphasis to the fact that registration once granted u/s 12AA of Income-tax Act does not grant assessee a license to claim exemption u/s 11 of the Income-tax Act, 1961. 12AA registration only indicates that trust/ institution is entitled to benefit of section 11 and 12 of the Act. The assessee however, will be entitled only if it complie…

Lucknow Development Authority, Lucknow vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result, all the appeals are partly allowed

ITA 163/LKW/2019[2014-15]Status: DisposedITAT Lucknow10 Mar 2022AY 2014-15

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

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…onditions stipulated u/s 2(15), it cannot be said to be a charitable organization. Learned D. R. placed reliance in the case of Andhra Pradesh State Road Transport Corporation (1986) 159 ITR 1 and Shri Ramtanu Co-operative Housing Society Ltd & Another [1970] 3 SCC 323. She placed emphasis to the fact that registration once granted u/s 12AA of Income-tax Act does not grant assessee a license to claim exemption u/s 11 of the Income-tax Act, 1961. 12AA registration only indicates that trust/ institution is entitled to benefit of section 11 and 12 of the Act. The assessee however, will be entitled only if it complie…

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…Legislature is competent to enact the provisions of the 1966 Act. In support of aforesaid submissions, reliance has been placed on decisions in 'SHRI RAMTANU CO- OPERATIVE HOUSING SOCIETY LTD. AND ANOTHER VS. STATE OF MAHARASHTRA AND OTHERS', (1970) 3 SCC 323, 'GIRNAR TRADERS (3) VS. STATE OF MAHARASHTRA AND OTHERS', (2011) 3 SCC 1, 'SHORT NOTES OF CASES', 1975 (1) KAR L.J. 94, 'OFFSHORE HOLDINGS PRIVATE LIMITED VS. BANGALORE DEVELOPMENT AUTHOIRTY AND OTHERS', (2011) 3 SCC 139, 'SHORT NOTES ITEM 273', 1974(1) KKAR L.J.112, 105 'HMT LTD. REPRESENTED BY ITS DY.GENERAL MANAGER (HRM)…

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)

…of Delhi high Court had summarized the meaning to Trade, commerce and business used in 2(15) in the following manner : “16. Way back in 1970, a Constitution Bench of five Judges in Shri Ramtanu Co-operative Housing Society Ltd. v. State of Maharashtra [1970] 3 SCC 323, had examined validity of Maharashtra Industrial Development Act, 1961 (3 of 1962) and in that context had referred to the functions performed by Maharashtra Development Corporation, which was to establish and manage industrial estate on selected basis and to develop industrial area selected by the State Government and for this purpose acquire and…

Housing Society Limited and Another v. State of Maharashtra and Others (3 SCC 323) — Cited in 24 Judgments | BharatTax