Info Parks Kerala v. Deputy Commissioner of Income-tax

329 ITR 404High Court2010#12634 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 12A(1)(ac)(vi)Section 12ABSection 12AB(1)(b)(ii)(B)Section 2(15)

Judgments citing Info Parks Kerala v. Deputy Commissioner of Income-tax

Jaipur National University Society for Social Welfare, Jaipur vs. CIT (Exemption), Jaipur

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

ITA 714/JPR/2024[2023-24]Status: DisposedITAT Jaipur20 Feb 2025AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vinod Kumar Gupta, C.AFor Respondent: Smt. Runi Pal, Addl.CIT
Section 12ASection 12A(1)(ac)

…even before the grant of registration.—Andhra Pradesh State Seed Certification Agency vs. Chief CIT (2013) 256 CTR (AP) 380 : (2013) 83 DTR (AP) 23 : (2013) 356 ITR 360 (AP) and Infoparks vs. Dy. CIT (2009) 227 CTR (Ker) 486 : (2009) 31DTR (Ker) 162 : (2010) 329 ITR 404 (Ker) distinguished.” C. Observation of Ld. CIT(Exemption): 1. Second para at page 11: No details of communications, agreement, MOU’s asked in show cause notice is as under:- … The applicant submits copy of deed of JNU in its earlier reply. But could not verified following details:- (a) Whether such receipts are eligible for assessee as per its d…

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

…diversion of income by overriding title. The entire income which is subject of this government notification is not the income of the assessee. (8) Rebuttal of CIT(A) Ld. CIT(A) relied on following rulings 21.1 Infoparks vs. Dy. CIT(TDS) reported in [2010] 329 ITR 404 (Kerala) Andhra Pradesh State Seed Certification Agency vs. CCIT-III, Hyderabad reported in (2012) 28 Taxman.com 288 (AP Appellant’s argument Rulings in Infopark and A.P State Seed Certification Agency ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 56 Not applicable in present case as in both cases assesse is a registe…

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)

…elopment Authority ITA No.366/Ind/2008 dt.06.07.2010 [ Page No. 17 of JOPB No.1 ] In appeal, Ld. CIT(A) has confirmed the findings of the AO (Page 11 – 91 of his order. Ld. CIT(A) has relied upon following judicial orders:-  Infoparksvs.Dy.CIT(TDS)[2010] 329 ITR 404 Kerala HC [ Page No. 48 ]  Andhra Pradesh State Seed Certification Agency vs CCIT[2012]28 Taxmann.com 288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014 &…

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)

…elopment Authority ITA No.366/Ind/2008 dt.06.07.2010 [ Page No. 17 of JOPB No.1 ] In appeal, Ld. CIT(A) has confirmed the findings of the AO (Page 11 – 91 of his order. Ld. CIT(A) has relied upon following judicial orders:-  Infoparksvs.Dy.CIT(TDS)[2010] 329 ITR 404 Kerala HC [ Page No. 48 ]  Andhra Pradesh State Seed Certification Agency vs CCIT[2012]28 Taxmann.com 288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014 &…

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)

…elopment Authority ITA No.366/Ind/2008 dt.06.07.2010 [ Page No. 17 of JOPB No.1 ] In appeal, Ld. CIT(A) has confirmed the findings of the AO (Page 11 – 91 of his order. Ld. CIT(A) has relied upon following judicial orders:-  Infoparksvs.Dy.CIT(TDS)[2010] 329 ITR 404 Kerala HC [ Page No. 48 ]  Andhra Pradesh State Seed Certification Agency vs CCIT[2012]28 Taxmann.com 288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014 &…

Rajasthan State Road Transport Corporation, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the matter is set-aside to the file of the ld CIT(A) after providing reasonable opportunity to the assessee corporation

ITA 886/JPR/2018[2011-12]Status: DisposedITAT Jaipur07 Oct 2019AY 2011-12
For Appellant: Shri Suhani Mamodia (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 11Section 12ASection 2(15)

…desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes (Info Parks Kerala v. Deputy Commissioner of Income-tax (2010) 329 ITR 404 (Ker) and Andhra Pradesh State Seed Certification Agency v. Chief Commissioner of Income-tax-Ill, Hyderabad 256 CTR 380 (AP) dissented from) Finance Bill, 2015 proposes to amend section 2(15) as under:- In section 2 of the Income-tax Act, with effect from the 1st day of April, 2016,— (a) in clause (15),— (b) (i) after the word "education,", t…

Rajasthan State Road Transport Corporation, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the matter is set-aside to the file of the ld CIT(A) after providing reasonable opportunity to the assessee corporation

ITA 885/JPR/2018[2010-11]Status: DisposedITAT Jaipur07 Oct 2019AY 2010-11
For Appellant: Shri Suhani Mamodia (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 11Section 12ASection 2(15)

…desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes (Info Parks Kerala v. Deputy Commissioner of Income-tax (2010) 329 ITR 404 (Ker) and Andhra Pradesh State Seed Certification Agency v. Chief Commissioner of Income-tax-Ill, Hyderabad 256 CTR 380 (AP) dissented from) Finance Bill, 2015 proposes to amend section 2(15) as under:- In section 2 of the Income-tax Act, with effect from the 1st day of April, 2016,— (a) in clause (15),— (b) (i) after the word "education,", t…

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

In the result, assessee’s appeal stands allowed

ITA 5577/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Aug 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 12Section 12ASection 13(8)Section 2Section 2(15)

…n RC No. 141 of 2000 in their order dated 16.7.2014 have held that the activities carried out by the corporation are purely charitable in nature. Learned counsel further referred to the decision of Hon'ble Kerala High Court in the case of Info Parks Vs. DCIT (329 ITR 404). 22. Learned counsel further submitted that the Coordinate Bench, Pune in their decision dated 29.2.2016 in the case of Smt. Sapna Sanjay Raisoni VS. 9 Maharashtra State Road Transport Corporation ITO has held that this corporation falls within the definition of ‘State’ in terms of Article-12 of the Constitution of India. Learned counsel furth…

Info Parks Kerala v. Deputy Commissioner of Income-tax (329 ITR 404) — Cited in 8 Judgments | BharatTax