YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY,GREATER NOIDA vs. COMMISSIONER OF INCOME TAX- APPEAL, GHAZIABAD
In the result, the appeal of the assessee is allowed
ITA 2488/DEL/2024[2006-07]Status: DisposedITAT Delhi26 Sept 2025AY 2006-07
Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
Section 10Section 12ASection 147(3)Section 148Section 2Section 22Section 271ASection 271BSection 3Section 44A
charitable institution carrying out activity of General Public Utility. The assessee is functioning as an arm of State
Government through its officers and engaged in the work of village development, infrastructure development for the whole area including municipal infrastructure like sewer, water, electricity, roads, and social infrastructure. The surplus generated is utilized for the development works as provided
