In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

249/- being the receipts shown in 'infrastructure development fund' account. Ld. CIT(A) failed to appreciate that the above receipts are in terms of notification issued by Uttar Pradesh Government and has no correlation with the regular activities of the appellant. The same is again in utter disregard to various judicial pronouncement & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017