COMMISSIONER OF INCOME TAX-EXEMPTION, JAIPUR vs. JODHPUR JILA MAHESHWARI SAMAJ

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 162/2018 Commissioner Of Income Tax-Exemption, Jaipur, Jaipur ----Appellant Versus Jodhpur Jila Maheshwari Samaj, C/o U.c. Jain And Associates, Shatrunjay Hari Singh Nagar, Pali Road, Jodhpur ----Respondent For Appellant(s) : Mr. K.K.Bissa For Respondent(s) : HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Judgment 05/12/2018 1. This appeal preferred under Section 260A of Income Tax Act, 1961 (for short “the Act”) is directed against order dated 6.3.18 of the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur, passed in ITA No.169/Jodh./2016, whereby an appeal preferred by the respondent assessee against the order dated 29.2.16 passed by the Commissioner of Income Tax (CIT) (Exemption), rejecting the application of the assessee under Section 12A of the Act, has been allowed and accordingly, CIT (Exemption) has been directed to grant registration to the assessee under Section 12A of the Act. 2. At the outset, learned counsel appearing for the appellant submits that the issue involved in the present appeal stands covered by decision of this court in D.B.Income Tax Appeal No.170/18 “CIT (Exemption) Jaipur vs. Anaesthesia Society”,

(2 of 2) [ITA-162/2018] decided on 4.12.18, whereby relying upon the decision of the Apex Court in ‘Ahmedabad Rana Caste Association vs. CIT’, (1971) 82 ITR 704 and a Bench decision of this court in ‘CIT vs. Jodhpur Chartered Accountants Society’, 258 ITR 548 (Raj.), the appeal involving identical question preferred by the Revenue against the order passed by the ITAT, has been dismissed. 3. Accordingly, the present appeal is also dismissed for the parity of the reasons recorded in the decision of this court in Anaesthesia Society’s case (supra). (DINESH MEHTA),J (SANGEET LODHA),J 23-Aditya/-