M.R.SHAH,J. - (1.) As common question of law and facts arise in this group of appeals and as such with respect to same assessee Ahmedabad Urban Development Authority (hereinafter referred to as "AUDA") and arising out of the impugned common judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the "ITAT") with respect to different assessment years, all these appeals are decided and disposed of together by this common judgment and order.
(2.) Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned ITAT passed in ITA No.712/AHD/2013 for AY 2009-10, by which, learned ITAT has held that the activities of appellant assessee cannot be said to be for"charitable purpose" within the definition of Section 2(15) of the Income Tax Act and therefore, not entitled to deduction claimed under Section 11 of the Income Tax Act, the assessee has preferred the present Tax Appeal No. 423 of 2016 to consider the following questions of law. "(1)Whether the Income tax Appellate Tribunal has erred in law and on facts in holding that the activity of the appellant was in the nature of trade, commerce or business and hence it cannot be regarded as activity for charitable purpose in view of the proviso to section 2(15) of the Income tax Act, 1961? (2) Whether the Income tax Appellate Tribunal has erred in law and on facts in disallowing the claim of exemption of the appellant under Section 11 of the Income Tax Act, 1961, and assessing the income of the appellant under Sections 28 to 44 of the Income Tax Act, 1961?" 2.1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned ITAT passed in ITA No.647/AHD/2014 for AY 2010-11, by which, learned ITAT has held that the activities of the appellant assessee cannot be said to be for "charitable purpose" within the definition of Section 2(15) of the Income Tax Act and therefore, not entitled to deduction claimed under Section 11 of the Income Tax Act, the assessee has preferred the present Tax Appeal No. 424 of 2016 to consider the following question of law. "(1)Whether the Income tax Appellate Tribunal has erred in law and on facts in holding that the activity of the appellant was in the nature of trade, commerce or business and hence it cannot be regarded as activity for charitable purpose in view of the proviso to section 2(15) of the Income tax Act, 1961? (2) Whether the Income tax Appellate Tribunal has erred in law and on facts in disallowing the claim of exemption of the appellant under Section 11 of the Income Tax Act, 1961, and assessing the income of the appellant under Sections 28 to 44 of the Income Tax Act, 1961?" 2.2. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned ITAT passed in ITA No.2335/AHD/2015 for AY 2011-12, by which, learned ITAT has held that the activities of appellant assessee cannot be said to be for "charitable purpose" within the definition of Section 2(15) of the Income Tax Act and therefore, not entitled to deduction claimed under Section 11 of the Income Tax Act, the assessee has preferred the present Tax Appeal No. 425 of 2016 to consider the following question of law. "(1)Whether the Income tax Appellate Tribunal has erred in law and on facts in holding that the activity of the appellant was in the nature of trade, commerce or business and hence it cannot be regarded as activity for charitable purpose in view of the proviso to section 2(15) of the Income tax Act, 1961? (2) Whether the Income tax Appellate Tribunal has erred in law and on facts in disallowing the claim of exemption of the appellant under Section 11 of the Income Tax Act, 1961, and assessing the income of the appellant under Sections 28 to 44 of the Income Tax Act, 1961?"
(3.) The facts leading to the present appeals in nutshell are as under; 3.1. That the assessee AUDA is constituted as Urban Development Authority, constituted by the State Government in exercise of powers under Section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (hereinafter referred to as the "Town Planning Act"). The powers and function of the AUDA as Urban Development Authority are as per Section 23 of the Town Planning Act. As per Section 23 of the Town Planning Act, the AUDA as a Urban Development Authority is required to undertake the development of the Urban Area having jurisdiction as per the Notification issued by the State Government. The function of the AUDA as Urban Development Authority are as under: (i) To undertake the preparation of development plans under the provisions of this Act, for the urban development area; (ii) To undertake the preparation 2 [and execution] of town planning schemes under the provisions of this Act, if so directed by the State Government; (iii) To carry out surveys in the urban development area for the preparation of development plans or town planning schemes; (iv) To guide, direct and assist the local authority or authorities and other statutory authorities functioning in the urban development area in matters pertaining to the planning, development and use of urban land; (v) To control the development activities in accordance with the development plan in the urban development area; 3 [(v-a) to levy and collect such security fees for secrutiny of documents submitted to the appropriate authority for permission for development as may be prescribed by regulations; (vi) To execute works in connection with supply of water, disposal of sewerage and provision of other services and amenities; 4 [(via) to levy and collect such fees for the execution of works referred to in clause (vi) and for provision of other services and amenities as may be prescribed by regulations;] (vii) To acquire, hold, manage and dispose of property, movable or immovable, as it may deem necessary; (viii) To enter into contracts, agreements or arrangements, with any local authority, person or organisation as the urban development authority may consider necessary for performing its functions; (ix) To carry any development works in the urban development area as may be assigned to it by the State Government from time to time; (x) To exercise such other powers and perform such other functions as are supplemental, incidental or consequential to any of the foregoing powers and functions or as may be directed by the State Government. 3.2. That prior to AY 2002-03 the assessee was enjoying the exemption under Section 10(20A) of the Income Tax Act. However, subsequently Section 10(20A) of the Act came to be deleted / omitted by the Finance Act, 2002 w.e.f. 1.4.2003. That simultaneously, exemption granted under Section 10(20A) of the Income Tax Act also came to be withdrawn by Finance Act, 2002. Tax Appeal No. 423 of 2016.;