M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

property shall be used for "charitable purposes" but would vest in State Government. These observations are in the teeth of what has been observed by Constitution Bench in Ramtanu Cooperative Housing Society Limited (supra). 64. CIT (E) then tried to involve itself with Section 10(20A) and Section 10(20

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

property shall be used for "charitable purposes" but would vest in State Government. These observations are in the teeth of what has been observed by Constitution Bench in Ramtanu Cooperative Housing Society Limited (supra). 64. CIT (E) then tried to involve itself with Section 10(20A) and Section 10(20

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

properties, about 10%-10% of the area has to be set aside for EWS and LIG properties. Only 5% area of saleable area is allocated for commercial properties. Besides these, provisions are made for economically weaker section of society for commercial area as certain percentage has to be made available for local shops and shops for barber, vegetable vendor

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

housing boards, urban development authorities, various boards (like tea board, coffee board, rubber board etc.), enjoyed blanket exemption from tax under Section 10 of the Act and their incomes did not form part of the taxable income. These provisions were contained in clauses (20), (20A),(22A), (23) etc. Of Section 10 of the Act. 8. However, these provisions were omitted

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

20) i.e. Panchayat, Municipal Committee, District Board and Cantonment Board. Authorities constituted under any other law for the purpose of dealing with and satisfying the need for housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

20) i.e. Panchayat, Municipal Committee, District Board and Cantonment Board. Authorities constituted under any other law for the purpose of dealing with and satisfying the need for housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

20) i.e. Panchayat, Municipal Committee, District Board and Cantonment Board. Authorities constituted under any other law for the purpose of dealing with and satisfying the need for housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

20) i.e. Panchayat, Municipal Committee, District Board and Cantonment Board. Authorities constituted under any other law for the purpose of dealing with and satisfying the need for housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

10) provided for submission of the plan to the state government for \napproval. Section (16) of the Act laid down that once the plan was approved, the lands and \nbuildings would be used only according to the plan. Section 20 concerned the funds of the \nauthority and stated that they could only be used in the administration

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

10) provided for submission of the plan to the state government for \napproval. Section (16) of the Act laid down that once the plan was approved, the lands and \nbuildings would be used only according to the plan. Section 20 concerned the funds of the \nauthority and stated that they could only be used in the administration

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

10 of UPUPDA. iv. Land and buildings cannot be used in contravention of plans- Section 16 of UPUPDA. v. Not a single penny can be used for purpose other than its objects - Section 20 UPDA. vi. Ultimate Power/ Control vest in the hands of State Government – Section 29 and Section 41. I.T.A. Nos.185,186,163,164,439/Lkw/2019 22 vii. State