Jhansi Development Authority v. DCIT

123 Taxmann.com 247Income Tax Appellate Tribunal2021#5178 most cited

What is Jhansi Development Authority v. DCIT authority for?

Development authorities can be considered charitable entities under Section 2(15) if their activities are not in the nature of business and comply with the proviso to Section 2(15). This status is determined based on the objects and activities of the authority, often drawing parallels with other similar entities whose tax exemptions have been upheld.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2022.

Also referred to as

Jhansi Development Authority v. DCIT · Section 2(15) · proviso to Section 2(15) · Section 12AA · Section 11 · charitable purpose · business income · development authority · tax exemption

Issues it is cited on

proviso to section 2(15)section 2(15)section 12aasection 12asection 11transferbusinesssection 143(3)

Judgments citing Jhansi Development Authority v. DCIT

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

The appeals of the Department stand dismissed

ITA 4617/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2021AY 2008-09

Bench: The Ld. Cit (A) And, Thereafter, Before This Tribunal (Itat)

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.4617/Del/2017 (ASSESSMENT YEAR 2008-09) Dy. CIT (Exemption) M/s Haridwar Circle-Ghaziabad. Development Authority, Vs. Mayapur, Haridwar. PAN –AAALH 0055Q (Appellant) (Respondent) Appellant By Ms. Kirti Sankratyaan, Sr. DR Respondent by Sh. Mahesh B. Chibber, Adv. Date of Hearing 05.04.2021 Date of Pronouncement 30.06.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: The present appeals are filed by the Department again…

DCIT, Exemption Circle, Ghaziabad vs. Haridwar Development Authority, Haridwar

The appeals of the Department stand dismissed

ITA 4616/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Jun 2021AY 2007-08

Bench: The Ld. Cit (A) And, Thereafter, Before This Tribunal (Itat)

Section 11Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.4617/Del/2017 (ASSESSMENT YEAR 2008-09) Dy. CIT (Exemption) M/s Haridwar Circle-Ghaziabad. Development Authority, Vs. Mayapur, Haridwar. PAN –AAALH 0055Q (Appellant) (Respondent) Appellant By Ms. Kirti Sankratyaan, Sr. DR Respondent by Sh. Mahesh B. Chibber, Adv. Date of Hearing 05.04.2021 Date of Pronouncement 30.06.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: The present appeals are filed by the Department again…

Jhansi Development Authority v. DCIT (123 Taxmann.com 247) — Cited in 22 Judgments | BharatTax