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
trust, but not to examine the application of income. He pointed out that in the case under consideration, the assessee’s only evidence in support of its submission of being a charitable organization, was the order under section 12A which had been initially denied by the ld. CIT(Exemption) but granted later by higher courts. The ld. CIT(A) argued