India Trade Promotion Organization v. DGIT9E)

53 Taxmann.com 404High Court2015#2058 most cited

What is India Trade Promotion Organization v. DGIT9E) authority for?

The Delhi High Court held that the mere receipt of fees or charges by an entity engaged in the advancement of general public utility does not automatically classify its activities as trade, commerce, or business under the proviso to section 2(15) of the Income-tax Act, 1961.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

India Trade Promotion Organization v. DGIT(E) · 53 Taxmann.com 404 · section 2(15) proviso · advancement of general public utility · trade commerce or business · receipt of fees · charitable exemption · section 11 · section 10(23C) · non-profit organizations

Sections most often in play

Section 1961Section 11Section 11 of the Income-tax ActSection 143(3)Section 2(15)Section 10(23C)Section 11(1) of the Income-tax ActSection 11(1)(a)

Issues it is cited on

section 10(23)advancement of general public utilitysection 2(13)section 10(23c)(iv)section 12aa(1)section 13(8)proviso to section 2(15)section 11(4a)section 2(15)section 11(1)section 234dsection 10(23c)

Judgments citing India Trade Promotion Organization v. DGIT9E)

FEDERATION OF EUROPEAN BUSINESS IN INDIA,DELHI vs. CIT(EXEMPTION), DELHI

In the result, the appeal of the assessee is allowed as above

ITA 2446/DEL/2025[-]Status: DisposedITAT Delhi03 Dec 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishrafederation Of European Commissioner Of Income Business In India, Tax (Exemption), Aiwan-E-Ghalib Complex, Vs. E-2, Civic Centre, Mata Sundari Lane, Minto Road, Minto Road, New Delhi-110002 New Delhi-110002 Pan: Aafcf5934N (Appellant) (Respondent) Appellant By Sh. Amol Sinha, Advocate Sh. Ankit Kumar, Advocate Respondent By Sh. Jitender Singh, Cit-Dr Date Of Hearing 15/10/2025 Date Of Pronouncement 03/12/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.03.2025 Of The Commissioner Of Income Tax (Exemption), New Delhi [‘Cit(E)’].

Section 12ASection 12A(1)(ac)Section 2(15)Section 8

…se laws: - 1. Indian Chamber of Commerce [2024] 162 taxmann.com 43 (Kol.-Trib.) 2. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC) 3. Federation of India Chambers of Commerce & Industries [1981] 6 Taxmann 7 (SC) 4. India Trade Promotion Organization [2015] 53 Taxmann.com 404 (Delhi) 5. Confederation of Pharma Dealers Association [2022] 137 Taxmann.com 117 (Raipur-Trib.) 6. Dahisar Sports Foundation [2017] 87 Taxmann.com 313 (Mum-Trib.) 7. Further, the Ld. Counsel placed emphasis on the decision of Tribunal in the case of Indian Chamber of Commerce (supra) and in particular para 9, 13 and 16 of the said order,…

CREDIT GUARANTEE FUND TRUST FOR MICRO AND SMALL ENTERPRISES ,MUMBAI vs. DCIT EXEMPTION-1(1), MUMBAI

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 179/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(1)Section 2(24)Section 2(24)(iia)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Credit Guarantee Fund Vs. DCIT(E) – 1(1) Trust Mumbai. 1st Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, BKC, Bandra (E) PAN/GIR No. AAATC2613D (Applicant) (Respondent) Assessee by Shri Bhupendra Karkhanis & Jay Dharod Revenue by Mr. R.A. Dhyani, CIT DR Date of Hearing 24.02.2025 Date of Pronouncement 06.03.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 02.12.2024 p…

INCOME TAX OFFICER, EXEMPTION, WARD 2(4), DELHI vs. PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION, DELHI

Appeals of the Revenue are dismissed

ITA 2917/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Shri M. Balaganesh

Section 11Section 11(1)Section 2(15)

…pon the decision of Hon'ble ITAT in assessee's own case for AY 2011-12 in I.T.A. no3662/Del/2015. The Hon'ble ITAT while deciding the said appeal relied upon the decision of Hon'ble Delhi High Court in the case of India trade Promotion Organization Vs DGIT(E)-53 Taxmann.com 404 (Delhi) 2015 wherein the Hon'ble High Court, while interpreting the proviso to section 2(15) held that mere on the basis of receipt of fee or charge cannot be said that the assessee is involved in any trade, commerce or business. However, the Revenue had not accepted the decision of this Hon'ble Court in the case of India trade Promotion O…

INCOME TAX OFFICER, EXEMPTION, WARD 2,4, DELHI vs. PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION, DELHI

Appeals of the Revenue are dismissed

ITA 2916/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Apr 2024AY 2016-17

Bench: Shri Kul Bharat & Shri M. Balaganesh

Section 11Section 11(1)Section 2(15)

…pon the decision of Hon'ble ITAT in assessee's own case for AY 2011-12 in I.T.A. no3662/Del/2015. The Hon'ble ITAT while deciding the said appeal relied upon the decision of Hon'ble Delhi High Court in the case of India trade Promotion Organization Vs DGIT(E)-53 Taxmann.com 404 (Delhi) 2015 wherein the Hon'ble High Court, while interpreting the proviso to section 2(15) held that mere on the basis of receipt of fee or charge cannot be said that the assessee is involved in any trade, commerce or business. However, the Revenue had not accepted the decision of this Hon'ble Court in the case of India trade Promotion O…

INCOME TAX OFFICER (EXEMPTION) , WARD -2(4), NEW DELHI, DELHI vs. PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION, DELHI

Appeals of the Revenue are dismissed

ITA 2915/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Apr 2024AY 2015-16

Bench: Shri Kul Bharat & Shri M. Balaganesh

Section 11Section 11(1)Section 2(15)

…pon the decision of Hon'ble ITAT in assessee's own case for AY 2011-12 in I.T.A. no3662/Del/2015. The Hon'ble ITAT while deciding the said appeal relied upon the decision of Hon'ble Delhi High Court in the case of India trade Promotion Organization Vs DGIT(E)-53 Taxmann.com 404 (Delhi) 2015 wherein the Hon'ble High Court, while interpreting the proviso to section 2(15) held that mere on the basis of receipt of fee or charge cannot be said that the assessee is involved in any trade, commerce or business. However, the Revenue had not accepted the decision of this Hon'ble Court in the case of India trade Promotion O…

DCIT (E), NEW DELHI vs. M/S SOFTWARE TECHNOLOGY PARK OF INDIA,, NEW DELHI

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

ITA 2516/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Apr 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2011-12 M/S. Software Technology Parks Vs. Dcit Of India, Circle-31(1) 9Th Floor, Ndcc-Ii Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. Pan Aaats2468J (Appellant) (Respondent) Asstt. Year: 2011-12 Dcit (E) Vs. M/S. Software Technology Circle-2(1) Parks Of India, New Delhi. 9Th Floor, Ndcc-Ii Bldg. Jai Singh Marg, New Delhi-110 001 Pan Aaats2468J (Appellant) (Respondent)

For Appellant: Ms. Sangeeta Singh, CAFor Respondent: Shri Dharamvir Singh, CIT-DR
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 M/s. Software Technology Parks Vs. DCIT of India, Circle-31(1) 9th Floor, NDCC-II Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. PAN AAATS2468J (Appellant) (Respondent) Asstt. Year: 2011-12 DCIT (E) Vs. M/s. Software Technology Circle-2(1) Parks of India, New Delhi. 9th Floor, NDCC-II Bldg. Jai Singh Marg, New Delhi-110 001 PAN AAATS2468J (Appellant) (Respondent) Assessee by: Ms. Sangeeta Singh, CA Department by: Shri Dharamvir Singh, CIT-DR…

M/S SOFTWARE TECHNOLOGY PARKS OF INDIA.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 2415/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Apr 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2011-12 M/S. Software Technology Parks Vs. Dcit Of India, Circle-31(1) 9Th Floor, Ndcc-Ii Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. Pan Aaats2468J (Appellant) (Respondent) Asstt. Year: 2011-12 Dcit (E) Vs. M/S. Software Technology Circle-2(1) Parks Of India, New Delhi. 9Th Floor, Ndcc-Ii Bldg. Jai Singh Marg, New Delhi-110 001 Pan Aaats2468J (Appellant) (Respondent)

For Appellant: Ms. Sangeeta Singh, CAFor Respondent: Shri Dharamvir Singh, CIT-DR
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 M/s. Software Technology Parks Vs. DCIT of India, Circle-31(1) 9th Floor, NDCC-II Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. PAN AAATS2468J (Appellant) (Respondent) Asstt. Year: 2011-12 DCIT (E) Vs. M/s. Software Technology Circle-2(1) Parks of India, New Delhi. 9th Floor, NDCC-II Bldg. Jai Singh Marg, New Delhi-110 001 PAN AAATS2468J (Appellant) (Respondent) Assessee by: Ms. Sangeeta Singh, CA Department by: Shri Dharamvir Singh, CIT-DR…

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 427/IND/2022[2017-18]Status: DisposedITAT Indore31 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 422, 423, 425 & 427/Ind/2022 (Assessment Years:2011-12, 2013-14,2016-17 & 2017-18) M.P. Madhyam DCIT (CPC) 40, Jail Road Arera Hills Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJM 0294J Assessee by Shri Sumit Nema Sr. Advocate and Shri Gagan Tiwari, Advocate Revenue by Shri Simran Bhullar, CIT-DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 O R D E R Per Vijay Pal Rao, JM: Thes…

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 425/IND/2022[2016-17]Status: DisposedITAT Indore31 Aug 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 422, 423, 425 & 427/Ind/2022 (Assessment Years:2011-12, 2013-14,2016-17 & 2017-18) M.P. Madhyam DCIT (CPC) 40, Jail Road Arera Hills Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJM 0294J Assessee by Shri Sumit Nema Sr. Advocate and Shri Gagan Tiwari, Advocate Revenue by Shri Simran Bhullar, CIT-DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 O R D E R Per Vijay Pal Rao, JM: Thes…

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 423/IND/2022[2013-14]Status: DisposedITAT Indore31 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 422, 423, 425 & 427/Ind/2022 (Assessment Years:2011-12, 2013-14,2016-17 & 2017-18) M.P. Madhyam DCIT (CPC) 40, Jail Road Arera Hills Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJM 0294J Assessee by Shri Sumit Nema Sr. Advocate and Shri Gagan Tiwari, Advocate Revenue by Shri Simran Bhullar, CIT-DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 O R D E R Per Vijay Pal Rao, JM: Thes…

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 422/IND/2022[2011-12]Status: DisposedITAT Indore31 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 422, 423, 425 & 427/Ind/2022 (Assessment Years:2011-12, 2013-14,2016-17 & 2017-18) M.P. Madhyam DCIT (CPC) 40, Jail Road Arera Hills Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJM 0294J Assessee by Shri Sumit Nema Sr. Advocate and Shri Gagan Tiwari, Advocate Revenue by Shri Simran Bhullar, CIT-DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 O R D E R Per Vijay Pal Rao, JM: Thes…

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. NELA TRUST, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2966/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (Exemption) – 2(1) V. Neia Trust Room No. 608, 6Th Floor C/O. Ecgc Of India Mtnl Building, Cumballa Hill 10Th Floor, Express Tower Mumbai - 400026 Nariman Point Mumbai – 400021 Pan: Aaatn9999F (Appellant) (Respondent)

Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT (Exemption) – 2(1) v. NEIA Trust Room No. 608, 6th Floor C/o. ECGC of India MTNL Building, Cumballa Hill 10th Floor, Express Tower Mumbai - 400026 Nariman Point Mumbai – 400021 PAN: AAATN9999F (Appellant) (Respondent) Assessee Represented by : Ms. Aarti Visanji Department Represented by : Dr. Mahesh Akhade Date of Hearing : 01.03.2023 Date of Pronouncement : 02.05.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue…

ACIT(E), CIRCLE-2(1), NEW DELHI vs. PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION, NEW DELHI

ITA 3313/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Sept 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri KVSR Krishna, AdvFor Respondent: Shri Avikal Manu, Sr. DR
Section 11Section 11(1)Section 143(3)Section 2(15)

…h eligible for exemption u/s 11(1) and the AO has not made out any specific case to show that the assessee is involved in any trade, commerce or business. 4.5 Recently the Hon'ble Delhi High Court in the case of India Trade Promotion Organisation vs. DGIT(E), 53 Taxmann.com 404 (Delhi) 2015 (order dated 22/01/2015) has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon'ble High Court has read down the strict and literal interpretation of the Proviso of section 2(15)…

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. M. L. MEENA, ACCOUNTANT MEMBER ITANo.216/Agr/2016, A.Y.2011-12 ITA No. 177/Agr/2014, A.Y.2009-10 ITA No.439/Agr/2015, A.Y. 2010-11 V.S. D.C.I.T. Circle – 1 Agra Development Authority, Jaipur House, Agra Agra PAN No. – AAALA0081F (Appellant) (Respondent) Assessment Year: 2009-10 D.C.I.T. Circle – 1 V.S. Agra Development Authority, Agra Jaipur House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of…

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…

ACIT (E), CIRCLE- 2(1), NEW DELHI vs. SERVANTS OF THE PEOPLE SOCIETY, NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 4049/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Nov 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…t the assessee is involved in any trade, commerce or business and as such the mischief of the Proviso of section 2(15) is not apparently attracted. We further note that the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT9E) 53 Taxmann.com 404 (Delhi) 2015 order dated 22.1.2015 has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation of the Proviso of setion 2(15) and…

SERVANTS OF THE PEOPLE SOCIETY,NEW DELHI vs. DCIT, EXEMPTION CIRCLE- 2(1), NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 3659/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Nov 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…t the assessee is involved in any trade, commerce or business and as such the mischief of the Proviso of section 2(15) is not apparently attracted. We further note that the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT9E) 53 Taxmann.com 404 (Delhi) 2015 order dated 22.1.2015 has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation of the Proviso of setion 2(15) and…

ACIT (E), CIRCLE- 2(1), NEW DELHI vs. SERVANTS OF THE PEOPLE SOCIETY, NEW DELHI

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 4207/DEL/2018[2013-14]Status: DisposedITAT Delhi01 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11(3)

…t the assessee is involved in any trade, commerce or business and as such the mischief of the Proviso of section 2(15) is not apparently attracted. We further note that the Hon’ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT9E) 53 Taxmann.com 404 (Delhi) 2015 order dated 22.1.2015 has upheld the constitution validity of the proviso of section 2(15) which was under challenge being discriminatory in view of the Article 14 (Equality before law) of the Constitution of India but the Hon’ble High Court has read down the strict and literal interpretation of the Proviso of setion 2(15) and…

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