M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

trust was constituted by Government for planning and development of cities-Assessee claimed exemption under section 11 on ground that its activities were of general public utility and , hence , charitable in nature-However, on analysis of activities of assessee, it was observed that assessee had turned into a huge profit making agency-Whether, thus, Commissioner Assessment Year

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

trust was constituted by Government for planning and development of cities-Assessee claimed exemption under section 11 on ground that its activities were of general public utility and , hence , charitable in nature-However, on analysis of activities of assessee, it was observed that assessee had turned into a huge profit making agency-Whether, thus, Commissioner Assessment Year

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

36, had filed an application in Form No. 56D on 27.10.208 for financial year 2017-18(assessment year 2018-19) , but in any case this is a disputed fact which will be required to be verified by ld. CIT(E) in set aside remand proceedings as we will see later in this order that we are setting aside and restoring