transfer ownership of parks,
roads, pavements, drains, water supply system and public
utility services, if any, and the land underneath without
consideration of money ... essentially provide for parks, roads, pavements, drains, water
supply system and public utility services free of cost to the GDA
and as such, the reduction
assessee do not qualify as education, these will qualify as
General Public Utility and the proviso to section 2(15) will be
applicable in such ... charitable organization imparting education, then also must be
considered providing general public utility services. As is not involved in
any business, it would
statutorily mandated by section 6 of UPIDA for rendering
public utility services, satisfying the requirements of section
2(15) of the Income ... State i.e. UPIDA 1976, which is providing services of public utilities as a
corporation akin to the services of a Municipal Corporation
customer not with regard to the transfer
of any goods or services, but originates due to a default based on lapse of
permitted time ... protested by customer.
Government Policy has its own way in public utility services, which create
various political and social compulsions cause to waiver or reduce
business or profession
and is a Local Authority providing general public utility services, therefore, the
provisions of section 44AA of the Act are not applicable
stated that the
committee is engaged in facilities & services of public utility. I
have perused the decisions quoted by the appellant and seen ... granted
registration u/s 12A . It is engaged in providing services of
public utility The AO has not given any reasons or justification
for treating
also unjustified since the
soul subject of the appellant is of public utility
services and application for exemption u/s
10(23C)(iv) is also ... Akhtar,
Director, Vishakhapatnam Port Road Company Limited. The assessee is a
public sector undertaking which has full right to sue and be sued
charges for the
newly developed colony upto the year 2010 for public utility services.
The appellant has also submitted a payment voucher
transfer ownership of parks, roads, pavements,
drains, water supply system and public utility services, if any, and the land
underneath without consideration of money
essentially provide for
parks, roads, pavements, drains, water supply system and
public utility services free of cost to the GDA and as such,
the reduction
