SANGEET LODHA,J. - (1.) These appeals arising out of various orders passed by the Income Tax Appellate Tribunal (ITAT ), Jodhpur Bench, Jodhpur, raising a common question of law regarding the entitlement of Jodhpur Development Authority (JDA), Jodhpur and Urban Improvement Trust (UIT), Sri Ganganagar, under Section 12A of the Income Tax Act, 1961 (for short "the Act of 1961 "), were heard together and are being disposed of by this common judgment.
(2.) The Appeal No.63/12 is directed against order dated 19.1.12 of the ITAT, Jodhpur, partly allowing the appeal preferred by the assessee-JDA, Jodhpur, against the order dated 22.3.10 of Commissioner of Income Tax-I (CIT-I), Jodhpur, rejecting an application seeking registration under Section 12A read with Section 12AA of the Act of 1961. Similarly, the Appeal No.92/13, is directed against the order of ITAT dated 18.1.13, allowing an appeal preferred by the UIT, Sri Ganganagar, against the order dated 28.3.11 of Commissioner of Income Tax (CIT), Bikaner, rejecting its application seeking registration under Section 12A of the Act of 1961. The Appeal Nos.95/13, 96/13 and 98/13 are directed against a common order of the ITAT dated 18.1.13 of the ITAT, Jodhpur, allowing the appeals of the assessee-UIT, Sri Ganganagar against the different orders of the Commissioner of Income Tax (Appeals) [CIT (A)], affirming the assessment orders passed by the Assessing Officer (AO), for the assessment years 2004-05, 2005-06 and 2006-07 and remanding the matter back to the AO for all the assessment years. The Appeal No.12/15 is directed against the order of the ITAT, Jodhpur dated 23.7.14, dismissing the appeal of the Revenue against the order dated 30.10.13 of CIT(A),Bikaner, partly allowing the appeal of assessee-UIT, Sri Ganganagar, against the assessment order dated 26.12.12 passed by the AO for the assessment year 2010-11, keeping in view the registration granted to the assessee under Section 12A of the Act of 1961.
(3.) These appeals were admitted by this court by different orders on the following substantial questions of law: Appeal No .63 of 12 " Whether on the facts and in the present circumstances of the case, the learned Tribunal was justified in directing grant of registration to the Assessee despite the facts that it clearly falls within the ambit of First Proviso to Section 2(15) of t he Act? " Appeal No. 92/13 " Whether on the facts and in the present circumstances of the case, the learned Tribunal was justified in directing grant of registration to the Assessee despite the facts that it clearly falls within the ambit of First Proviso to Section 2 (15) of the Act? " Appeal No. 95 of 13 " Whether the Income Tax Appellate Tribunal is justified in deleting the addition s made by assessing officer by treating the Urban Improvement Trust, Sriganganagar, a commercial establishment? " Appeal No. 96 of 13 " Whether the Income Tax Appellate Tribunal is justified in deleting the additions made by assessing officer by treating the Urban Improvement Trust, Sriganganagar, a commercial establishment? " Appeal No. 98 of 13 " Whether the Income Tax Appellate Tribunal is justified in deleting the additions made by assessing officer by treating the Urban Improvement Trust, Sriganganagar, a commercial establishment? " Appeal No. 12 of 15 " Whether the Income Tax Appellate Tribunal is justified in deleting the additions made by Assessing Officer by treating the Urban Improvement Trust, Sriganganagar, a commercial establishment? " ;