ITO vs Saharanpur Development Authority

Authority: ITAT Tribunal/Court: Delhi Date: 2021-08-12 AY: 2013-14 Section: 11, 12AA, 2(15) Acts: Income Tax Act 1961 Result: Assessee Citation: 821Taxpundit552 Justices: KUL BHARAT JM & ANADEE NATH MISSHRA AM Appeal No: ITA No:- 1070/Del/2018
Whether the Saharanpur Development Authority qualifies as a charitable institution under Section 2(15) of the Income Tax Act, 1961, and is entitled to exemption under Sections 11/12AA? --- Held Yes. Whether the Infrastructure Development Fund receipts constitute taxable revenue? --- Held No.

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