JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

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)

288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 43 (In ITA Nos. 149 to 151/Agra/2017)  M/s VanitaSamaj Vs DIT(E) ITA No.1034/Mum/2012 ITAT Mumbai

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such a condition which

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

288 ITR 396 (All). (i) “Harish Hosiery Mart”, ITAT, Ahmedabad. (j) “CIT vs. Arcotech Ltd.” (Formerly SKS Ltd. ITA No.71/2013, (k) dated 12.09.2013. Delhi (H.C.). “B.A. Balasubramanian & Bros.”, 20 Taxman 215 (Mad). (l) I.T.A No. 70/Agra/2017 10 “Earthmoving Equipment Service Corporation vs. DCIT” ITA (m) No.6617/Mum/2014. “ACIT vs. Dr. Prakash Kanhaiyalal Kankariya”, ITA (n) No.1645/Pune/2013. “Madanlal Kishorilal vs. CIT”, 197CTR

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

288 ITR 396 (All). (i) “Harish Hosiery Mart”, ITAT, Ahmedabad. (j) “CIT vs. Arcotech Ltd.” (Formerly SKS Ltd. ITA No.71/2013, (k) dated 12.09.2013. Delhi (H.C.). “B.A. Balasubramanian & Bros.”, 20 Taxman 215 (Mad). (l) “Earthmoving Equipment Service Corporation vs. DCIT” ITA (m) No.6617/Mum/2014. “ACIT vs. Dr. Prakash Kanhaiyalal Kankariya”, ITA (n) No.1645/Pune/2013. “Madanlal Kishorilal vs. CIT”, 197CTR (All) 144. (o) “Muninaga