The Commissioner of Income-tax (Exemptions) v. Gandhinagar Urban Development Authority
[Citation -2020-LL-0225-27]

Citation 2020-LL-0225-27
Appellant Name The Commissioner of Income-tax (Exemptions)
Respondent Name Gandhinagar Urban Development Authority
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 25/02/2020
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags commercial activity • benefit of exemption
Bot Summary: The Revenue is in appeal against the order passed by the Income Tax Appellate Tribunal, Ahmedabad, Bench 'C', Ahmedabad dated 23rd July, 2019 passed in the ITA No.3621/Ahd/2015 for the A.Y.2011-12. The Revenue has proposed the following questions of law for the consideration of this Court; Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal was justified in allowing the benefit of exemptions u/s. 11 12 of the Act without considering the fact that the assessee is involved in widespread commercial activities in nature of business and the activity of the assessee is covered under the provisions of section 2(15) of the Act and thus exemption u/s.11 12 of the Act is not allowable to the assessee Whether on the facts and in the circumstances of Page 1 of 2 Downloaded on : Tue Mar 03 15:59:21 IST 2020 C/TAXAP/79/2020 ORDER the case and in law, the Hon'ble Tribunal is justified in allowing benefit of section 11 of the Act relying on the decisions of Hon. High Court in the case of Ahmedabad Urban Development Authority vs. ACIT in TA No.423 of 2016 and CIT vs. Gujarat Industrial Development Corporation reported in 83 Taxmann.com 366 subject matter of further appeal before the Hon. Supreme Court which are pending Whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal in allowing benefit of section 11 of the Act relying on the decision of Coordinate Bench of Ahmedabad in ITA No.2751/Ahd/2014 which has not been accepted, though further appeal was not preferred on account of the quantum of tax involved 3. All the three aforesaid questions of law, as proposed by the Revenue, are squarely covered by a decision of this Court in the case of Ahmedabad Urban Development Authority vs. ACIT, 2017 396 ITR 323. In view of the aforesaid, none of the questions of law, as proposed by the Revenue, are res integra.


C/TAXAP/79/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 79 of 2020 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus GANDHINAGAR URBAN DEVELOPMENT AUTHORITY Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 for Opponent(s) No. 1 CORAM: HONOURABLE MR. JUSTICE J. B. PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 25/02/2020 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA) 1. Revenue is in appeal against order passed by Income Tax Appellate Tribunal, Ahmedabad, Bench 'C', Ahmedabad dated 23rd July, 2019 passed in ITA No.3621/Ahd/2015 for A.Y.2011-12. 2. Revenue has proposed following questions of law for consideration of this Court; (A) Whether on facts and circumstances of case and in law, Hon'ble Tribunal was justified in allowing benefit of exemptions u/s. 11 & 12 of Act without considering fact that assessee is involved in widespread commercial activities in nature of business and activity of assessee is covered under provisions of section 2(15) of Act and thus exemption u/s.11 & 12 of Act is not allowable to assessee? (B) Whether on facts and in circumstances of Page 1 of 2 Downloaded on : Tue Mar 03 15:59:21 IST 2020 C/TAXAP/79/2020 ORDER case and in law, Hon'ble Tribunal is justified in allowing benefit of section 11 of Act relying on decisions of Hon. High Court in case of Ahmedabad Urban Development Authority vs. ACIT (Exemption) in TA No.423 of 2016 and CIT vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat) subject matter of further appeal before Hon. Supreme Court which are pending? (C) Whether on facts and in circumstances of case and in law, Hon'ble Tribunal in allowing benefit of section 11 of Act relying on decision of Coordinate Bench of Ahmedabad in ITA No.2751/Ahd/2014 which has not been accepted, though further appeal was not preferred on account of quantum of tax involved? 3. All three aforesaid questions of law, as proposed by Revenue, are squarely covered by decision of this Court in case of Ahmedabad Urban Development Authority vs. ACIT (Exemption), 2017 396 ITR 323 (Guj.). 4. In view of aforesaid, none of questions of law, as proposed by Revenue, are res integra. 5. In result, appeal fails and is hereby dismissed. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) Vahid Page 2 of 2 Downloaded on : Tue Mar 03 15:59:21 IST 2020 Commissioner of Income-tax (Exemptions) v. Gandhinagar Urban Development Authority
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