INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs ITO WARD JHALAWAR, JHALAWAR

Income Tax Appellate Tribunal, JAIPUR BENCHES,SMC JAIPUR

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM

For Appellant: Adv. राजस्व की ओर से /

Hearing: 19/03/2025Pronounced: 05/05/2025

Result

17.

For the aforesaid reasons, both the appeals filed by the assessee deserve to be allowed and the impugned orders passed by Learned CIT(A) deserve to be set aside.

Files alongwith this common order be accordingly laid before Ld. Accountant Member for perusal and pronouncement. Sr. Private Secretary to do the needful as per rules.

Sd/- ¼ujsUnzdqekj½ (NARINDER KUMAR) U;kf;d lnL;@Judicial Member Operative Part

As a result, both the appeals of the assessee are hereby allowed.

Order pronounced in the open court on 05/05/2025 Sd/- Sd/- ¼ujsUnz dqekj½ ¼jkBkSM+ deys'k t;UrHkkbZ½ (NARINDER KUMAR) (RATHOD KAMLESH JAYANTBHAI) U;kf;d lnL;@Judicial Member ys[kk lnL; @Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 05/05/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू & 40/JP/2025 Institute Management Committee ITI Jhalawar vs. ITO 1. The Appellant- Institute Management Committee ITI Jhalawar izR;FkhZ@ The Respondent- Income Tax Officer, Ward, Jhalawar 2. 3. vk;djvk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZQkbZy@ Guard File (ITA Nos. 39 & 40/JP/2025) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR