https://www.taxtmi.com/caselaws?id=273162 The Tribunal allowed the appeals filed by the assessee for statistical purposes, restoring the matter back to the Assessing Officer for fresh adjudication. The Assessing Officer's exclusion of the assessee from the definition of 'Local Authority' under section 10(20A) of the Income Tax Act, 1961, and rejection of registration under section 12A were set aside. The Tribunal emphasized the need for the Assessing Officer to consider the relevant statutory requirements for the constitution of the Asansol Durgapur Development Authority (ADDA) in determining its eligibility for exemptions and registrations. en-us Fri, 14 Aug 2015 00:00:00 +0530 Sat, 09 Jun 2018 07:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273162 The Tribunal allowed the appeals filed by the assessee for statistical purposes, restoring the matter back to the Assessing Officer for fresh adjudication. The Assessing Officer's exclusion of the assessee from the definition of 'Local Authority' under section 10(20A) of the Income Tax Act, 1961, and rejection of registration under section 12A were set aside. The Tribunal emphasized the need for the Assessing Officer to consider the relevant statutory requirements for the constitution of the Asansol Durgapur Development Authority (ADDA) in determining its eligibility for exemptions and registrations. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273162