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

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society under various

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

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society under various

GONA FOUNDATION TRUST,,ROBERTSGANJ vs. CIT (E), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharn.A. Gona Foundation Trust, V. Cit-(Exemption), Ward-16, Akhara Mohal, Lucknow Robertsganj, Sonebhadra-231216 Pan-Aactg9390H (Appellant) (Respondent) Appellant By: Sh. K.R. Singh, Advocate Respondent By: Sh. Ramendra Kumar Vishwakarma, Cit D.R. Date Of Hearing: 26.05.2022 Date Of Pronouncement: 26.05.2022

section 12AA of the Act. In support of his contention, he has relied upon the following judgments as under:- 1. Saraswathi Swetha Educational Trust vs. (DIT Exemption) ITA No. 495/Mds/2011. 2. DIT(E) vs. Meenakshi Amma Endowment Trust (2011) 50 DTR (Karnataka HC) 243. 3. Vidyadayani Shiksha Samiti vs. CIT(ITAT Delhi) ITA No. 309/Del/2016 Order dated

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

Section 10(23C) introduced w.e.f. 01.06.2006 vide Finance Act, 2006 as amended by Finance (No.2) Act, 2009 w.r.e.f. 1.4.2009 states as under: “……. Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the purpose of grant of exemption or continuance thereof, such