DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

ITA 1335/JPR/2025Status: DisposedITAT Jaipur23 March 2026AY 2013-14Bench: SHRI SANJAY GARG (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal followed the decisions of the ITAT and the Rajasthan High Court, which held that the assessee qualified for exemption under Section 10(23C)(iiiab) as an educational institution. The court's prior ruling established the assessee as an educational institution existing solely for education.

What were the facts?

The assessee, a registered society engaged in printing, publishing, and selling textbooks, claimed exemption under Section 10(23C)(iiiab) of the Income Tax Act. The Assessing Officer (AO) denied the exemption, and the Commissioner of Income Tax (Appeals) allowed it. The revenue appealed this decision.

What were the issues?

Whether the assessee, engaged in the sale of textbooks, qualifies for exemption under Section 10(23C)(iiiab) of the Income Tax Act as an educational institution substantially financed by the government.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 10(22),Section 2BBB

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Cases cited in this judgment(1)Show list

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Heard together (3 matters)

CO No.49/JPR/2025
CO No.50/JPR/2025
CO No.51/JPR/2025

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P a g e | 1 Rajasthan State Text Book Board IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” BENCH, JAIPUR

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER

ITA Nos.1332 to 1339 & 1423 to 1424/JPR/2025 (Assessment Years:2010-11 to 2018-19 & 2022-23) Board 2-2A, Jhalana Doongari Jaipur 302015 "थायीलेखासं./जीआइआरसं./PAN/GIR No:AAAAR6050Q Appellant .. Respondent

CO No.49/JPR/2025 (Arising out of ITA No.1337/JPR/2025) (Assessment Year:2014-15) Board 2-2A, Jhalana Circle, Jaipur Doongari Jaipur 302015 "थायीलेखासं./जीआइआरसं./PAN/GIR No:AAAAR6050Q Appellant .. Respondent

CO No.50/JPR/2025 (Arising out of ITA No.1336/JPR/2025) (Assessment Year:2015-16)

P a g e | 2 Rajasthan State Text Book Board Board 2-2A, Jhalana Circle, Jaipur Doongari Jaipur 302015 "थायीलेखासं./जीआइआरसं./PAN/GIR No:AAAAR6050Q Appellant .. Respondent

CO No.51/JPR/2025 (Arising out of ITA No.1335/JPR/2025) (Assessment

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