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Section 119 Section 2(15)9 Section 143(3)3 Section 123 Section 260A3 Exemption3 Addition to Income3

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

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

54,93,137/- Income & Expenditure account (as exemption u/s 11 is denied) Grants and Funds 12,97,37,974/- received 19,52,31,111/- and in subjecting the same to taxation. 2. BECAUSE the learned CIT(A) erred in law and on facts in sustaining the denial of exemption under section 11 read with section