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“Section 3(11)”

Section References (mined)Section 3Section 3(11)4 judgments

ASCENDAS PANVEL FTWZ PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD 14(1)(1), MUMBAI

In the result, the appeals filed by the assessee are allowed in the above terms

ITA 712/MUM/2025[2021-22]Status: DisposedITAT Mumbai10 Feb 2026AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 3(12)Section 80

upon satisfaction of the prescribed requirements, the Government may notify the specifically identified area in the State as a Special Economic Zone. (v) Section 3(11) provides that any person who intends to provide infrastructure facilities or undertake any authorised operation in the identified area may, after entering into ... agreement with the Developer, make a proposal to the Board for approval. (vi) Section 3(12) provides that every person referred to in section 3(11), whose proposal has been approved by the Board and who has been granted a letter of approval by the Central Government, shall be considered

ASCENDAS PANVEL FTWZ PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD 14(1)(1), MUMBAI

In the result, the appeals filed by the assessee are\nallowed in the above terms

ITA 711/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Feb 2026AY 2020-21
Section 3(12)Section 80

satisfaction of the prescribed requirements, the\nGovernment may notify the specifically identified area in the\nState as a Special Economic Zone.\n(v) Section 3(11) provides that any person who intends to\nprovide infrastructure facilities or undertake any authorised\noperation in the identified area may, after entering into ... expressly includes a “Co-\nDeveloper". Section 2(f) defines “Co-Developer” as a person\ngranted a letter of approval under section 3(12). Section 3(11)\nand section 3(12) together contemplate a structured statutory\nmechanism by which a person, after entering into an\nagreement with the Developer, is approved

ASCENDAS PANVEL FTWZ PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD 14(1)(1), MUMBAI

In the result, the appeals filed by the assessee are\nallowed in the above terms

ITA 701/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Feb 2026AY 2018-19
Section 3(12)Section 80

satisfaction of the prescribed requirements, the\nGovernment may notify the specifically identified area in the\nState as a Special Economic Zone.\n(v) Section 3(11) provides that any person who intends to\nprovide infrastructure facilities or undertake any authorised\noperation in the identified area may, after entering into ... expressly includes a “Co-\nDeveloper". Section 2(f) defines “Co-Developer” as a person\ngranted a letter of approval under section 3(12). Section 3(11)\nand section 3(12) together contemplate a structured statutory\nmechanism by which a person, after entering into an\nagreement with the Developer, is approved

PANINEEYS SANSKRIT COLLEGES TRUST ,HYDERABAD vs. INCOME TAX OFFICER ,(EXEMPTIONS)-3, HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 220/HYD/2022[2015-16]Status: DisposedITAT Hyderabad20 Dec 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2015-16 Panineeya Sanskrit Vs. Ito(Exemptions)-3 College Trust Aaykar Bhawan Sy.No.103, Basheerbagh Vivekananda Nagar Hyderabad-500 004 Dilsukhnagar Hyderabad-500 060

For Appellant: Shri A.V.Raghuram, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 11Section 120Section 12ASection 13(3)Section 143(2)Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet