Pr. CIT(Exemption) v. Surat Urban Development Authority

120 Taxmann.com 407High Court2020#8712 most cited

What is Pr. CIT(Exemption) v. Surat Urban Development Authority authority for?

An Urban Development Authority's activities do not constitute trade, commerce, or business if they are in furtherance of its statutory objectives, allowing it to claim exemption under section 11.

12

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

Also referred to as

Pr. CIT(Exemption) v. Surat Urban Development Authority · section 11 · section 12AA · charitable purpose · objects of general public utility · urban development authority · trade · commerce · business · exemption

Judgments citing Pr. CIT(Exemption) v. Surat Urban Development Authority

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 264, 265, 266 & 267/Alld/2017 Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Assistant Commissioner of Development Authority, v. Income Tax, PannaLal Park, Circle-3, Varanasi- 221003,U.P. Varanasi, U.P. PAN:AAATV6811A (Appellant) (Respondent) Assesseeby: ShriAshishBansal, Advocate Revenue by: ShriSunil Bajpai, CIT- D.R. Date of hearing: 20.04.2022 Date of pronouncement: 06.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 264, 265, 266 & 267/Alld/2017 Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Assistant Commissioner of Development Authority, v. Income Tax, PannaLal Park, Circle-3, Varanasi- 221003,U.P. Varanasi, U.P. PAN:AAATV6811A (Appellant) (Respondent) Assesseeby: ShriAshishBansal, Advocate Revenue by: ShriSunil Bajpai, CIT- D.R. Date of hearing: 20.04.2022 Date of pronouncement: 06.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:…

M/S. Varanasi Development Authority, Varanasi vs. Deputy Commissioner of Income Tax (Exemption), Varanasi

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 264, 265, 266 & 267/Alld/2017 Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Assistant Commissioner of Development Authority, v. Income Tax, PannaLal Park, Circle-3, Varanasi- 221003,U.P. Varanasi, U.P. PAN:AAATV6811A (Appellant) (Respondent) Assesseeby: ShriAshishBansal, Advocate Revenue by: ShriSunil Bajpai, CIT- D.R. Date of hearing: 20.04.2022 Date of pronouncement: 06.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:…

M/S. Varanasi Development Authority, Varanasi vs. Assistant Commissioner of Income Tax, Varanasi

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 264, 265, 266 & 267/Alld/2017 Assessment Years: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Assistant Commissioner of Development Authority, v. Income Tax, PannaLal Park, Circle-3, Varanasi- 221003,U.P. Varanasi, U.P. PAN:AAATV6811A (Appellant) (Respondent) Assesseeby: ShriAshishBansal, Advocate Revenue by: ShriSunil Bajpai, CIT- D.R. Date of hearing: 20.04.2022 Date of pronouncement: 06.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:…

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…

Pr. CIT(Exemption) v. Surat Urban Development Authority (120 Taxmann.com 407) — Cited in 12 Judgments | BharatTax