(i) Ahmedabad Urban Development Authority v. ACIT (Exemptions)

52 Taxmann.com 25Income Tax Appellate Tribunal2014#5813 most cited

What is (i) Ahmedabad Urban Development Authority v. ACIT (Exemptions) authority for?

An Assessing Officer's reliance on decisions concerning the cancellation of registration under Section 12A is incorrect when determining whether an assessee exists for 'Charitable Purpose', especially after the introduction of the proviso to Section 2(15).

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Ahmedabad Urban Development Authority v. ACIT · Section 2(15) · proviso to Section 2(15) · Section 12A · charitable purpose · cancellation of registration · Assessing Officer reliance · judicial forums

Sections most often in play

Section 11Section 12Section 13(8)Section 2(15)Section 10(20A)Section 12ASection 260ASection 37

Issues it is cited on

section 10(20a)advancement of general public utilitysection 13(8)section 2(13)section 12a(2)cancellation of registrationsection 10(20)proviso to section 2(15)section 11(1)(d)section 260section 260asection 2(15)

Judgments citing (i) Ahmedabad Urban Development Authority v. ACIT (Exemptions)

ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 242/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 241/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS)CIRCLE-1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, all the three appeals filed by the revenue are dismissed

ITA 240/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2596/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3 , BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2595/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER(EXEMPTION), WARD-3, BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2594/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, BANGALORE

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2593/BANG/2024[2012-13]Status: DisposedITAT Bangalore24 Mar 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-3, BANGALORE

In the result, the appeal of the assessee is hereby allowed

ITA 1353/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Vs. The Income Tax Officer, Bagegowda Layout, Ward -3, Tirumale Main Road, Ramanagar. Magadi Ramnagar – 562 120. The Income Tax Officer PAN – AAALM 1912 D Exemption, Ward -3, Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, A…

MAGADI PLANNING AUTHORITY ,RAMNAGAR vs. INCOME TAX OFFICER, EXEMPTION, WARD-3, , BANGALORE

In the result, the appeal of the assessee is hereby allowed

ITA 1352/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOU…

MAGADI PLANNING AUTHORITY,RAMNAGAR vs. INCOME TAX OFFICER, WARD-1, RAMNAGAR

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years: 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT…

ITO, EXEMPTION WARD, GHAZIABAD vs. SAHARANPUR DEVELOPMENT AUTHORITY, SAHARANPUR

In the result, the appeal of the revenue is dismissed

ITA 1070/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Aug 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Sanjay Kumar, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 11Section 2(15)

…ITA No.-1070/Del/2018 Saharanpur Development Authority. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 1070/Del/2018 (Assessment Year: 2013-14) ITO, Saharanpur Development Exemption Ward, Vs. Authority, Ghaziabad. Saharanpur. PAN No: AAALS0359L APPELLANT RESPONDENT Revenue By : Ms. Nidhi Srivastava, CIT (DR) Assessee By : Shri Sanjay Kumar, CA Per Anadee Nath Misshra, AM (A) This appeal by Revenue is filed against the impugned order of Learned Commissioner of Income Tax (Appeals), Muzaffa…

ITO, EXEMPTION WARD, SAHARANPUR vs. SAHARANPUR DEVELOPMENT AUTHORITY, SAHARANPUR

In the result, the appeal of the revenue is dismissed

ITA 4113/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Mar 2021AY 2012-13

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4113/Del/2017 : Asstt. Year : 2012-13 Income Tax Officer (E), Vs Saharanpur Development Authority, Saharanpur, Yadavpuri, Near Ganna Bhawan, U.P. Saharanpur, U.P. (Appellant) (Respondent) Pan No. Aaals0359L Assessee By : Sh. Sanjay Kumar, Ca Revenue By : Sh. Dilip Kothari, Cit Dr Date Of Hearing: 25.02.2021 Date Of Pronouncement: 24.03.2021

For Appellant: Sh. Sanjay Kumar, CAFor Respondent: Sh. Dilip Kothari, CIT DR
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4113/Del/2017 : Asstt. Year : 2012-13 Income Tax Officer (E), Vs Saharanpur Development Authority, Saharanpur, Yadavpuri, Near Ganna Bhawan, U.P. Saharanpur, U.P. (APPELLANT) (RESPONDENT) PAN No. AAALS0359L Assessee by : Sh. Sanjay Kumar, CA Revenue by : Sh. Dilip Kothari, CIT DR Date of Hearing: 25.02.2021 Date of Pronouncement: 24.03.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the…

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CIRCLE -1, BANGALORE

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1971/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Jun 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CIRCLE - 1, BANGALORE

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1970/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

DEPUTY COMMISSIONER OF INCOME -TAX(E), CIRCLE - 1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1969/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

DEPUTY COMMISSIONER OF INCOME - TAX(E), CIRCLE - 1, BENGALURU vs. BANGALORE DEVELOPMENT AUTHORITY, BENGALURU

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1968/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Jun 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Shri.Suresh Battini, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

BANGALORE DEVELOPMENT AUTHORITY,BANGALORE vs. DDIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 789/BANG/2014[2010-11]Status: DisposedITAT Bangalore03 May 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Years : 2010-11

For Appellant: Shri S Annamalai, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT(DR)
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment years : 2010-11 Bangalore Development Authority, Vs. The Dy. Commissioner of Income-tax T Chowdaiah Road, (Exemptions) Kumara Park West, Range-17, Bengaluru-560 020. Bengaluru PAN – AAALB 0060 D. APPELANT RESPONDENT Appellant by : Shri S Annamalai, Advocate Respondent by : Dr. Pradeep Kumar, CIT(DR) Date of hearing : 29.04.2019 Date of Pronouncement : 03.05.2019 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against order d…

BANGALORE DEVELOPMENT AUTHORITY ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1104/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)
Section 11Section 12ASection 143(1)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…

DEPUTY COMMISSIONER OF INCOME TAX (E) CIRCLE- 1, BANGALORE vs. M/S BANGALORE DEVELOPEMNT AUTHORITY , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

ITA 1087/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Ms. Susan D. George, CIT(DR)
Section 11Section 12ASection 143(1)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…

URBAN DEVELOPMENT AUTHORITY ,BIDAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

ITA 1763/BANG/2017[2017-18]Status: DisposedITAT Bangalore01 Oct 2018AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : N.A.

For Appellant: Shri Ravishankar, S., AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR-II), ITAT, Bengaluru
Section 12ASection 14

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : N.A. Urban Development Authority Bidar, Vs. The Commissioner of Income Tax Udgir Road, (Exemptions), Naubad, Bengaluru. Bidar – 585 401. PAN: AAALU 0421F APPELLANT RESPONDENT Appellant by : Shri Ravishankar, S., Advocate Respondent by : Ms. Neera Malhotra, CIT(DR-II), ITAT, Bengaluru. Date of hearing : 01.10.2018 Date of Pronouncement : 01.10.2018 O R D E R Per N.V. Vasudevan, Judicial Member This is an appeal by the assessee against the order of…

(i) Ahmedabad Urban Development Authority v. ACIT (Exemptions) (52 Taxmann.com 25) — Cited in 20 Judgments | BharatTax