ANDHRA PRADESH STATE STATE SEED CERTIFICATION AGENCY REP. BY ITS DIRECTOR AND MEMBER SECRETARY vs THE CHIEF COMMISSIONER OF INCOME TAXIII INCOME TAX CHIEF COMMISIONNER — C.A. No. 7696/2022
Status: Disposed.
CNR: SCIN010104002013
Filing Date
01-Apr-2013
Registration No
C.A. No. 7696/2022
Diary Number
10400/2013
Order Date
21-Oct-2022
Document Type
ROP - of Main Case
Last updated 22-Mar-2026
Petitioner(s)
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1.ANDHRA PRADESH STATE STATE SEED CERTIFICATION AGENCY REP. BY ITS DIRECTOR AND MEMBER SECRETARY
Respondent(s)
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1.THE CHIEF COMMISSIONER OF INCOME TAXIII INCOME TAX CHIEF COMMISIONNER
Case History
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Case disposedDisposed
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27-Mar-2017
ROPView PDF
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27-Mar-2017
ROPView PDF
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06-Jan-2016
ROPView PDF
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06-Jan-2016
Office ReportView PDF
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06-Jan-2016
ROPView PDF
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11-May-2015
ROPView PDF
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11-May-2015
Office ReportView PDF
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11-May-2015
ROPView PDF
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01-May-2015
ROPView PDF
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01-May-2015
Office ReportView PDF
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01-May-2015
ROPView PDF
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02-May-2014
ROPView PDF
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21-Feb-2014
ROPView PDF
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19-Sep-2013
ROPView PDF
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03-May-2013
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01-Apr-2013
Case filed
Registration No. C.A. No. 7696/2022
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17-Jan-2013
ROPView PDF
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13-Dec-2012
ROPView PDF
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09-Nov-2012
ROPView PDF
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18-Oct-2012
ROPView PDF
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24-Aug-2012
ROPView PDF
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09-May-2012
ROPView PDF
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03-May-2012
ROPView PDF
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16-Jan-2012
ROPView PDF
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[ 2022 INSC 1112 ]
Judgement - of Main CaseView PDF
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 21762/2017
I've received the full Supreme Court judgment in the case Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority (CA 21762/2017 and connected matters), a massive batch of appeals concerning the tax exemption status of charitable organizations engaged in general public utility activities. Summary of the Current Case (as requested): This is a major batch of civil appeals and special leave petitions heard by the Supreme Court of India, with C.A. No. 21762/2017 (AUDA v. ACIT) as the lead matter. The case was decided on October 19, 2022. Key Issue: Whether statutory bodies, regulatory authorities, trade promotion organizations, sports associations, and other entities claiming exemption as "general public utility (GPU) charities" under Section 2(15) of the Income Tax Act, 1961 can carry on activities in the nature of trade, commerce, or business, or must provide services without consideration. Outcome: - The Court rejected the predominant object test established in earlier jurisprudence - Held that GPU charities cannot engage in trade/commerce/business activities for fee/cess/consideration, except when: 1. Activities are undertaken in the actual course of carrying out the GPU objective (Section 2(15) proviso clause i); AND 2. Receipts from such activities do not exceed 20% of total receipts (Section 2(15) proviso clause ii) 3. Separate books of account must be maintained Disposition of Appeals: - Rejected revenue's appeals against most housing boards, urban development authorities, and improvement trusts as GPU charities - Dismissed appeals against ICAI and seed certification agencies - Allowed in part revenue's appeal against AEPC (Apparel Export Promotion Council) requiring scrutiny - Dismissed revenue appeals against ERNET and NIXI, but allowed revenue appeals against GS1 India - Remitted cricket association cases for fresh adjudication - Confirmed that Tribune Trust cannot claim exemption based on advertising revenue exceeding 20% threshold Next Steps: Assessing officers directed to adjudicate statutory bodies on yearly basis, scrutinizing whether charges are cost-based or significantly above cost; quantitative limits must be verified. This case analysis is maintained by casestatus.in based on publicly available court records.
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