Karnataka Industrial Area Development Board v. ADIT(E)

121 Taxmann.com 88High Court2020#4603 most cited

What is Karnataka Industrial Area Development Board v. ADIT(E) authority for?

When an assessee is engaged in charitable activity for the advancement of objects of general public utility, the proviso to Section 2(15) of the Income Tax Act, 1961, will not be applicable.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2024.

Also referred to as

Karnataka Industrial Area Development Board v. ADIT(E) · 121 Taxmann.com 88 · Karnataka HC 2020 · section 2(15) · proviso to section 2(15) · charitable activity · general public utility · advancement of objects · not trade or business · tax exemption

Sections most often in play

Section 10(23C)Section 10(46)Section 11Section 11(4A)Section 12Section 13(8)Section 143(3)Section 2(15)

Issues it is cited on

section 10(46)section 13(8)section 11(4a)proviso to section 2(15)section 2(15)section 10(23c)reasoned ordersection 250(6)section 10section 11section 12asection 13

Judgments citing Karnataka Industrial Area Development Board v. ADIT(E)

DCIT, Exemption Circle, Ghaziabad, Uttar Pradesh vs. Jhansi Development Authority, Jhansi, Uttar Pradesh

ITA 2693/DEL/2023[2017-18]Status: DisposedITAT Delhi08 Jul 2024AY 2017-18

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner Of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh Pan: Aaalj 0068 K (Appellant) .. (Respondent)

For Appellant: Shri G. C. Srivastava, Adv. &For Respondent: Ms. Rishpal Bedi, CIT-D.R
Section 11Section 143(3)Section 2(15)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh PAN: AAALJ 0068 K (Appellant) .. (Respondent) Appellant by : Shri G. C. Srivastava, Adv. & Shri Kalrav Mehrotra, Adv. Respondent by : Ms. Rishpal Bedi, CIT-D.R. Date of H…

DCIT, Exemption Circle, Ghaziabad, Uttar Pradesh vs. Jhansi Development Authority, Jhansi, Uttar Pradesh

ITA 2692/DEL/2023[2016-17]Status: DisposedITAT Delhi08 Jul 2024AY 2016-17

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner Of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh Pan: Aaalj 0068 K (Appellant) .. (Respondent)

For Appellant: Shri G. C. Srivastava, Adv. &For Respondent: Ms. Rishpal Bedi, CIT-D.R
Section 11Section 143(3)Section 2(15)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh PAN: AAALJ 0068 K (Appellant) .. (Respondent) Appellant by : Shri G. C. Srivastava, Adv. & Shri Kalrav Mehrotra, Adv. Respondent by : Ms. Rishpal Bedi, CIT-D.R. Date of H…

DCIT, Exemption, Circle Ghaziabad, Ghaziabad Uttarpradesh vs. Jhansi Development Authority, Jhansi, Uttarpradesh

ITA 2691/DEL/2023[2015-16]Status: DisposedITAT Delhi08 Jul 2024AY 2015-16

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner Of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh Pan: Aaalj 0068 K (Appellant) .. (Respondent)

For Appellant: Shri G. C. Srivastava, Adv. &For Respondent: Ms. Rishpal Bedi, CIT-D.R
Section 11Section 143(3)Section 2(15)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh PAN: AAALJ 0068 K (Appellant) .. (Respondent) Appellant by : Shri G. C. Srivastava, Adv. & Shri Kalrav Mehrotra, Adv. Respondent by : Ms. Rishpal Bedi, CIT-D.R. Date of H…

DCIT, Exemption Circle, Ghaziabad, Uttar Pradesh vs. Jhansi Development Authority, Jhansi, Uttar Pradesh

ITA 2690/DEL/2023[2015-16]Status: DisposedITAT Delhi08 Jul 2024AY 2015-16

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner Of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh Pan: Aaalj 0068 K (Appellant) .. (Respondent)

For Appellant: Shri G. C. Srivastava, Adv. &For Respondent: Ms. Rishpal Bedi, CIT-D.R
Section 11Section 143(3)Section 2(15)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh PAN: AAALJ 0068 K (Appellant) .. (Respondent) Appellant by : Shri G. C. Srivastava, Adv. & Shri Kalrav Mehrotra, Adv. Respondent by : Ms. Rishpal Bedi, CIT-D.R. Date of H…

Dy. Commissioner of Income Tax, Exemption-Circle, Ghaziabad, Uttar Pradesh vs. Jhansi Development Authority, Jhansi, Uttar Pradesh

ITA 2689/DEL/2023[2014-15]Status: DisposedITAT Delhi08 Jul 2024AY 2014-15

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner Of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh Pan: Aaalj 0068 K (Appellant) .. (Respondent)

For Appellant: Shri G. C. Srivastava, Adv. &For Respondent: Ms. Rishpal Bedi, CIT-D.R
Section 11Section 143(3)Section 2(15)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 2689, 2690, 2691, 2692 & 2693 /Del/2023 (Assessment Years : 2014-15, 2015-16, 2015-16, 2016-17 & 2017-18) Dy. Commissioner of Vs. Jhansi Development Income Tax, Exemption- Authority, Circle, Ghaziabad, Uttar Commissionery Campus, Pradesh Jhansi Railway Station S.O. Jhansi - Uttar Pradesh PAN: AAALJ 0068 K (Appellant) .. (Respondent) Appellant by : Shri G. C. Srivastava, Adv. & Shri Kalrav Mehrotra, Adv. Respondent by : Ms. Rishpal Bedi, CIT-D.R. Date of H…

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…

Income Tax Officer (Exemptions), Ward-1, Bengaluru vs. Electronic City Industries Association, Bengaluru

In the result, the appeals filed by the Revenue are dismissed

ITA 707/BANG/2022[2013-14]Status: DisposedITAT Bangalore19 Sept 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.706/Bang/2022 : Asst.Year 2012-2013 ITA No.707/Bang/2022 : Asst.Year 2013-2014 The Income Tax Officer M/s.Electronic City Industries (Exemption) Ward 1 Association, No.57, 58 Hosur v. Bengaluru. Road, Electronic City Bangalore – 561 229. PAN : AAAAE0479J (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Baseganni, Addl.CIT-DR Respondent by : --- None --- Date of Pronouncement : 19.09.2022 Date of Hearing : 19.09.2022 O R D E R Per George George K, JM : These appeals at the in…

Income Tax Officer (Exemptions), Ward-1, Bengaluru vs. Electronic City Industries Association, Bengaluru

In the result, the appeals filed by the Revenue are dismissed

ITA 706/BANG/2022[2012-13]Status: DisposedITAT Bangalore19 Sept 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.706/Bang/2022 : Asst.Year 2012-2013 ITA No.707/Bang/2022 : Asst.Year 2013-2014 The Income Tax Officer M/s.Electronic City Industries (Exemption) Ward 1 Association, No.57, 58 Hosur v. Bengaluru. Road, Electronic City Bangalore – 561 229. (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Baseganni, Addl.CIT-DR Respondent by : --- None --- Date of Pronouncement : 19.09.2022 Date of Hearing : 19.09.2022 O R D E R Per George George K, JM : These appeals at the instance of the Rev…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

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

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…