2019 (1) TMI 1272

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.... Sri Praveen Kumar, learned Counsel for the appellant-department and Sri Ashish Bansal, learned Counsel for the assessee. This is a department's appeal under Section 260-A of the Income Tax Act, 1961 against an order passed by the Tribunal dated 20.06.2008 by which the Tribunal has granted registration to the respondent, which is Saharanpur development authority under Section 12-A of the Inco....

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.... law in ignoring the facts that the assessee is a 'Local Authority' and does not qualify for exemption u/s 11 of the Act which is also a condition for Registration u/s 12-A and does not even fall with the meaning of Section 10(21), 10(22), 10(22-A), 10(23), 10(23-A), 10(23-B), 10(23-BB) & 10 (23-C)?" The Tribunal has followed its earlier decisions with regard to two another development au....