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)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

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

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. ADITYA PANDEY, AGRA

In the result, both the appeals ITA No

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

207/- imposed by Assessing Officer, vide penalty order dated 19.09.2024 passed u/s. 271AAC(1) of the Act respectively. 2. Since, the penalty order passed u/s. 271AAC(1) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 383/Agr/2025

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. ADITY PANDEY, AGRA

In the result, both the appeals ITA No

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

207/- imposed by Assessing Officer, vide penalty order dated 19.09.2024 passed u/s. 271AAC(1) of the Act respectively. 2. Since, the penalty order passed u/s. 271AAC(1) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 383/Agr/2025