Jammu Development Authority v. CIT, Jammu

23 Taxmann.com 343Reported decision2012#5472 most cited

What is Jammu Development Authority v. CIT, Jammu authority for?

The Income Tax Appellate Tribunal (ITAT) has examined the impact of the proviso to Section 2(15) on the availability of exemptions for charitable activities. The ITAT has also noted the omission of Section 10(20A), which previously provided benefits to authorities dealing with housing and urban development.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Jammu Development Authority v CIT · 2012 · section 2(15) proviso · section 10(20A) · charitable exemption · denial of exemption · commercial activities · amendment to section 2(15)

Sections most often in play

Section 10(20A)Section 10(46)Section 11Section 11(6)Section 115TDSection 12Section 12ASection 12AA

Issues it is cited on

section 10(20a)section 4asection 10(46)section 11(6)advancement of general public utilitysection 58stay petitionsection 55section 13(3)section 13(1)(c)section 144aproviso to section 2(15)

Judgments citing Jammu Development Authority v. CIT, Jammu

M/S. Greater Noida Industrial Development Authority, Uttar Pradesh vs. CIT (E), Lucknow

The appeal is allowed

ITA 113/DEL/2016[]Status: DisposedITAT Delhi19 May 2016

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: -- Greater Noida Industrial Development Vs. Cit(E), Authority, H-169, Chitvan Estate, Lucknow. Sector-Gamma, Gr. Noida City, District – Gautam Budh Nagar. Uttar Pradesh. (Pan: Aaalg0129L) (Appellant) (Respondent) Assessment Year: - - Yamuna Expressway Industrial Development Vs. Cit(E), Authority, First Floor, Commercial Complex, Lucknow. P-2, Sector-Omega 1, Greater Noida Gautam Budh Nagar, Uttar Pradesh. (Pan: Aaalt0341D) Assessee By: S/Shri Balbir Singh & Abhinav Mehrotra, Adv., Sk Gupta & Ms. Raj Rani, Cas. Department By: Shri Sandeep Kumar, Cit( Dr) Date Of Hearing : 02 .03.2016 Date Of Pronouncement: 18 :05.2016 Order Per I.C. Sudhir:

For Appellant: S/Shri Balbir Singh & AbhinavFor Respondent: Shri Sandeep Kumar, CIT( DR)
Section 12ASection 2(15)Section 3Section 6

…return of income has been filed by the appellant only in response to the notice issued under sec. 142(1) of the Act. The Learned CIT(DR) placed reliance on the decision of Amritsar Bench of the ITAT in the case of Jammu Development Authority vs. CIT (2012) – 23 Taxmann.com 343(ASR), which has been upheld by the Hon'ble High Court of Jammu & Kashmir – ITA No. 164 of 2012 – judgment dated 7.11.2013. The Learned CIT(DR) pointed out that the assessee had preferred SLP before the Hon'ble Supreme Court against the judgment of Hon'ble High Court but could not succeed. In support, he referred the order dated 24.7.2014 o…