Trib.) (iii) Haridwar Development Authority v. CIT

38 Taxmann.com 246High Court2013#2248 most cited
51

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11Section 12Section 2(15)Section 10(20A)Section 13(8)Section 12ASection 260ASection 12AA

Issues it is cited on

section 10(20a)advancement of general public utilitysection 13(8)section 10(20)section 2(13)section 58section 4aproviso to section 2(15)cancellation of registrationsection 10(46)section 12a(2)section 11(6)

Judgments citing Trib.) (iii) Haridwar Development Authority v. CIT

Assistant Commissioner of Income Tax(Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 242/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 241/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Assistant Commissioner of Income Tax, (Exemptions)Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 240/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2596/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2595/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer(Exemption), Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2594/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 2593/BANG/2024[2012-13]Status: DisposedITAT Bangalore24 Mar 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: D.N. Joshi & Co, CAsFor Respondent: Shri Subramanian S., JCIT-DR
Section 10Section 11Section 11(1)(d)Section 12ASection 13(8)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.87,88 & 89/Alld/2020 AYs. 2014-15 to 2016-17 Allahabad Development Authority, 7th & 8th ACIT (Exemption), Lucknow Floor, Indira Bhawan, Civil Lines, Allahabad, U.P. PAN:AAALA0144P (Appellant) (Respondent) Assessee by: Sh. Ashish Bansal, Advocate Revenue by: Sh. Amalendu Nath Mishra, CIT DR Date of hearing: 29.11.2024 Date of pronouncement: 31.01.2025 O R D E R PER SHRI. NIKHIL CHOUDHARY, A.M.: These three appeals, all filed by the assessee, bearing…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.87,88 & 89/Alld/2020 AYs. 2014-15 to 2016-17 Allahabad Development Authority, 7th & 8th ACIT (Exemption), Lucknow Floor, Indira Bhawan, Civil Lines, Allahabad, U.P. PAN:AAALA0144P (Appellant) (Respondent) Assessee by: Sh. Ashish Bansal, Advocate Revenue by: Sh. Amalendu Nath Mishra, CIT DR Date of hearing: 29.11.2024 Date of pronouncement: 31.01.2025 O R D E R PER SHRI. NIKHIL CHOUDHARY, A.M.: These three appeals, all filed by the assessee, bearing…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.87,88 & 89/Alld/2020 AYs. 2014-15 to 2016-17 Allahabad Development Authority, 7th & 8th ACIT (Exemption), Lucknow Floor, Indira Bhawan, Civil Lines, Allahabad, U.P. PAN:AAALA0144P (Appellant) (Respondent) Assessee by: Sh. Ashish Bansal, Advocate Revenue by: Sh. Amalendu Nath Mishra, CIT DR Date of hearing: 29.11.2024 Date of pronouncement: 31.01.2025 O R D E R PER SHRI. NIKHIL CHOUDHARY, A.M.: These three appeals, all filed by the assessee, bearing…

M/S Ayodhya Development Authority (Formely Ayodhya Faizabad Development Authority), Lucknow vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 145/LKW/2021[2018-2019]Status: DisposedITAT Lucknow31 Jan 2025AY 2018-2019

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S Ayodhya Development Authority(Formerly Ayodhya Faizabad Development Authority), Ayodhya vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 143/LKW/2021[2016-2017]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-2017

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys. 2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys. 2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys. 2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Vs. DCIT (Exemption), Lines, Faizabad (formerly Ayodhya Circle- Lucknow Faizabad Development Authority), U.P. PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A. Revenue by…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

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

ITA 1353/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Vs. The Income Tax Officer, Bagegowda Layout, Ward -3, Tirumale Main Road, Ramanagar. Magadi Ramnagar – 562 120. The Income Tax Officer PAN – AAALM 1912 D Exemption, Ward -3, Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, A…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

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

ITA 1352/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Jan 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOU…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-1, Ramnagar

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years: 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT…

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:…

Trib.) (iii) Haridwar Development Authority v. CIT (38 Taxmann.com 246) — Cited in 51 Judgments | BharatTax