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The Dcit (Exemptions), Circle-2,, ... vs Ahmedbad Urban Development Authority ... on 26 July, 2023

11. Further as the application for registration with condonation prayer is also pending before the concerned authority, in the interest of justice we restore all these three appeals back to the file of the ld AO with a direction to make assessment in view of the decision of the Honourable supreme court in case of Ahmedabad development Authority [ supra] after the decision of the concerned authority u/s 119 (2) (b) of the act with respect to condonation of delay petition for registration u/s 12AA of the Act.
Income Tax Appellate Tribunal - Ahmedabad Cites 27 - Cited by 1 - Full Document

Income Tax Officer, Ward-1(2), ... vs M/S The Annigeri Agricultural Produce ... on 23 March, 2018

6. The appellant relied on the decisions of the Hon'ble Karnataka High Court in the case of CIT, Hubli Vs Hubli Dharwad urban Development Authority (ITA Number 593 of 2015) and The Belgaum Urban Development Authority and CIT Belgaum (ITA 5020 of 2012) in support of its claim for exemption under section 11 of the Act. However, the assessees in those cases were granted registration under section 12AA of the Act and does not apply to appellant's case.
Income Tax Appellate Tribunal - Bangalore Cites 6 - Cited by 0 - Full Document
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