Jammu Development Authority v. UOI

52 SOT 153Income Tax Appellate Tribunal#9093 most cited

What is Jammu Development Authority v. UOI authority for?

The Jammu Development Authority was engaged in activities to promote planning and development through auctions. The specific nature of these activities, particularly whether they were commercial in nature and thus not for general public utility, was considered in determining eligibility for exemptions.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

Jammu Development Authority v UOI · 52 SOT 153 · ITAT · charitable purpose · object of general public utility · commercial activities · income from property held for charitable purposes · Section 11 exemption

Judgments citing Jammu Development Authority v. UOI

Maharashtra Housing & Area Development Authority, Mumbai vs. DDIT (E) 1(1), Mumbai

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

ITA 5701/MUM/2014[2011-12]Status: DisposedITAT Mumbai20 Apr 2022AY 2011-12

Bench: Us:

For Appellant: Shri Nishant Thakkar &For Respondent: Dr. Mahesh Akkhade
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

…factual findings, the decision in IDA'S case is wholly distinguishable from the facts of the case at hand and hence inapplicable. iv. Insofar as the decision of Amritsar Bench of the Handle Tribunal in the case of Jammu Development Authority v/s. CIT [2012] (52 SOT 153), which, stood upheld by the decision of the Hon’ble High Court of Jammu & Kashmir (ITA No. 164 of 2012) and against which Special Leave Petition has been dismissed (SLP Civil 4990 of 2014), is concerned, it is seen that, the Tribunal on facts found that Jammu Development Authority (JDA) was carrying the activity to promote and secure better plann…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…mmercial manner with an object to earn / retain the profits and such cannot be regarded as 'advancement of any other object of general public utility' (pg. 27 of CIT(A) order). The CIT(A) inter alia refers to the decision of Jammu Development Authority v UOI (52 SOT 153) and the decision of MIDC (ITA 6552/Mum/2014). The CIT(A) further holds that in the various judicial decisions relied upon by the AR, the issue as to whether the activities of the Appellant are commercial or not, has not been considered and decided by the Courts and, therefore, the said decisions are distinguishable on facts. (Pg. 31-32 of CIT(A)…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…mmercial manner with an object to earn / retain the profits and such cannot be regarded as 'advancement of any other object of general public utility' (pg. 27 of CIT(A) order). The CIT(A) inter alia refers to the decision of Jammu Development Authority v UOI (52 SOT 153) and the decision of MIDC (ITA 6552/Mum/2014). The CIT(A) further holds that in the various judicial decisions relied upon by the AR, the issue as to whether the activities of the Appellant are commercial or not, has not been considered and decided by the Courts and, therefore, the said decisions are distinguishable on facts. (Pg. 31-32 of CIT(A)…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…mmercial manner with an object to earn / retain the profits and such cannot be regarded as 'advancement of any other object of general public utility' (pg. 27 of CIT(A) order). The CIT(A) inter alia refers to the decision of Jammu Development Authority v UOI (52 SOT 153) and the decision of MIDC (ITA 6552/Mum/2014). The CIT(A) further holds that in the various judicial decisions relied upon by the AR, the issue as to whether the activities of the Appellant are commercial or not, has not been considered and decided by the Courts and, therefore, the said decisions are distinguishable on facts. (Pg. 31-32 of CIT(A)…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…mmercial manner with an object to earn / retain the profits and such cannot be regarded as 'advancement of any other object of general public utility' (pg. 27 of CIT(A) order). The CIT(A) inter alia refers to the decision of Jammu Development Authority v UOI (52 SOT 153) and the decision of MIDC (ITA 6552/Mum/2014). The CIT(A) further holds that in the various judicial decisions relied upon by the AR, the issue as to whether the activities of the Appellant are commercial or not, has not been considered and decided by the Courts and, therefore, the said decisions are distinguishable on facts. (Pg. 31-32 of CIT(A)…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…mmercial manner with an object to earn / retain the profits and such cannot be regarded as 'advancement of any other object of general public utility' (pg. 27 of CIT(A) order). The CIT(A) inter alia refers to the decision of Jammu Development Authority v UOI (52 SOT 153) and the decision of MIDC (ITA 6552/Mum/2014). The CIT(A) further holds that in the various judicial decisions relied upon by the AR, the issue as to whether the activities of the Appellant are commercial or not, has not been considered and decided by the Courts and, therefore, the said decisions are distinguishable on facts. (Pg. 31-32 of CIT(A)…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR
Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…s of various Judicial Authorities in following cases relied upon by the A. 0. while applying the amended proviso to section 2(15) of the LT. Act:- (a) Decision of Hon'ble ITAT, Amritsar in the case of Jammu Development Authority Vs. CIT (ITA No.30(Asr).201 1 (52 SOT 153) (b) Hon'ble ITAT Amritsar in the case of Jalandhar Development Authority Vs. CIT (35 SOT 15). (c) Chandigarh Bench in the case of Punjab Urban Planning and Development Authority (156 Taxmann 37). (d) Goa Industrial Development Corporation Vs. CIT, Panaji dated 22.0o6.2012. (e) ITAT Cochin Bench in the case of Greater Cochin Development Authority…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16
Section 11Section 143(3)Section 2(15)Section 2(25)

…ns of various Judicial Authorities in following cases relied upon by the A.O. while applying the amended proviso to section 2(25) of the I.T. Act:- (a) Decision of Hon'ble ITAT, Amritsar in the case of Jammu Development Authority Vs. CIT (ITA No.30(Asr).2011 (52 SOT 153) (b) Hon'ble ITAT Amritsar in the case of Jalandhar Development Authority Vs. CIT (35 SOT 15). (c) Chandigarh Bench in the case of Punjab Urban Planning and Development Authority (156 Taxmann 37). (d) Goa Industrial Development Corporation Vs. CIT, Panaji dated 22.06.2012. (e) ITAT Cochin Bench in the case of Greater Cochin Development Authority V…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14
Section 11Section 143(3)Section 2(15)Section 2(25)

…ns of various Judicial Authorities in following cases relied upon by the A.O. while applying the amended proviso to section 2(25) of the I.T. Act:- (a) Decision of Hon'ble ITAT, Amritsar in the case of Jammu Development Authority Vs. CIT (ITA No.30(Asr).2011 (52 SOT 153) (b) Hon'ble ITAT Amritsar in the case of Jalandhar Development Authority Vs. CIT (35 SOT 15). (c) Chandigarh Bench in the case of Punjab Urban Planning and Development Authority (156 Taxmann 37). (d) Goa Industrial Development Corporation Vs. CIT, Panaji dated 22.06.2012. (e) ITAT Cochin Bench in the case of Greater Cochin Development Authority V…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13
Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…ns of various Judicial Authorities in following cases relied upon by the A.O. while applying the amended proviso to section 2(25) of the I.T. Act:- (a) Decision of Hon'ble ITAT, Amritsar in the case of Jammu Development Authority Vs. CIT (ITA No.30(Asr).2011 (52 SOT 153) (b) Hon'ble ITAT Amritsar in the case of Jalandhar Development Authority Vs. CIT (35 SOT 15). (c) Chandigarh Bench in the case of Punjab Urban Planning and Development Authority (156 Taxmann 37). (d) Goa Industrial Development Corporation Vs. CIT, Panaji dated 22.06.2012. (e) ITAT Cochin Bench in the case of Greater Cochin Development Authority V…

West Bengal Municipal, Kolkata vs. CIT(Exemptions), Kolkata

In the result the appeal of the assessee is allowed

ITA 2265/KOL/2016[]Status: DisposedITAT Kolkata18 Aug 2017

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2265/Kol/2016

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Shri A.K.Tiwari, CIT
Section 11Section 12ASection 13(2)(g)Section 2(15)

…t having similar objects or shall vest in the State Government. also provides that in the event of dissolution of the Trust, the properties and trust fund will vest with State Government. He found that in a similar case of Jammu Development Authority vs CIT, 52 SOT 153 Hon’ble ITAT, Amritsar took the view that held where the trust deed provided that the trust fund on dissolution would vest in the State Government then such a trust cannot be said to be charitable. Following the said ruling, he denied registration to the Assessee u/s.12AA of the Act. 4. The C.I.T.(Exemption) also referred to the provision of sect…

M/S. Mussoorie Dehradun Development Authority, Dehradun vs. CIT, Dehradun

In the result we dismiss the appeal of the assessee

ITA 180/DEL/2013[]Status: DisposedITAT Delhi02 Jan 2017

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

For Appellant: Sh. Mahesh B. Chhibber, AdvFor Respondent: Sh. Vijay Varma, CIT DR
Section 10Section 11Section 12ASection 2(15)

…rpose, etc, are undertaken. Musssoorie Dehradun Development Authority V CIT, Dehradun ITA No 180/Del/2013 Page 21 of 30 4. In the case of appellant, the facts are similar to the following case which are against the appellant (a) Jammu Development Authority- 52 SOT 153 (b) Punjab Urban Planning & Development Authority- 10..TTJ 988 (c) Jalandhar Development Authority -124TTJ 598 (d) Greater Cochin Development Authority- 792 & 793/ Coch/2013 dated 27-06-2014 4.1 Hon'ble J&K High Court dismissed the appeal against the decision of Hon'ble ITAT in the case of Jammu Development Authority- 52 SOT 153 4.2 Vide order dat…

Jammu Development Authority v. UOI (52 SOT 153) — Cited in 12 Judgments | BharatTax