Muzaffar Nagar Development Authority vs DCIT Exemption Circle
Case No: ITA Nos. 213, 214 & 215/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi
Date: 2/12/2025
Parties Involved
appellantMuzaffar Nagar Development Authority
respondentDCIT Exemption Circle, Ghaziabad
Facts Summary
The assessee, Muzaffar Nagar Development Authority, filed its return of income on 28.10.2017 declaring income of Rs. NIL. The assessee revised its return on 11.11.2018 declaring total income/gross receipts of Rs. 24,30,28,868/-. The case was selected for scrutiny and notices under sections 143(2) and 142(1) were issued. The Assessing Officer (AO) noted that the assessee is an authority under the UP Urban Planning and Development Act, 1973, and its activities are not entitled to benefits under se…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal order dated 27.9.2023 u/s. 250 passed by the Ld. CIT(A) /NFAC is bad in law.
- 2. Whether the Ld. CIT/NFAC ought to have disapproved the finding of the Ld. DCIT regarding commercial activities.
3 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.