2019 (1) TMI 1272

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..... opment authorities whereby the registration was granted under Section 12-AA of the Income Tax Act, 1916. The said decisions have also been upheld by this Court in its decision in Income Tax Appeal [2016 (8) TMI 1305 - ALLAHABAD HIGH COURT] by coming to the conclusion that the respondent-authority had fulfilled the criteria for grant of registration under Section 12-A of the Act. - Decided in favou .....

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..... aw in directing the CIT to grant Registration to the assessee Development Authority by completely overlooking the fact that the assessee Development Authori6y is a mere 'Local Authority' created by the Uttar Pradesh Urban Planning Development Act, 1973 and neither a Trust nor an Institution as contemplated u/s 12-A of the Act? (2) Whether the aims and objects and the activities ca .....

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