JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

ITA 261/JPR/2024Status: DisposedITAT Jaipur05 August 2024AY 2017-18Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of denial of exemption under Section 11 and the disallowance of donation to the file of the AO for fresh adjudication. The Tribunal also restored the claim for depreciation to the AO for fresh decision in light of the decision on Ground No. 1.

What were the facts?

The assessee, a Jaipur Engineering College, claimed exemption under Section 11 of the Income Tax Act. The Assessing Officer (AO) denied this exemption, citing violations of Section 13(1)(c) read with Section 13(2)(g) due to payments to specified persons and also disallowed donations. The CIT(A) upheld the AO's order.

What were the issues?

Whether exemption under Section 11 can be denied in toto for violations of Section 13, and whether donations to other trusts are allowable applications of income.

Which sections of the Income-tax Act were involved?

Section 11,Section 13(1)(c),Section 13(2)(g),Section 164(2)

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 261/JPR/2024

Hearing: 08/05/2024

PER: DR. S. SEETHALAKSHMI, J.M.

This appeal is filed by the assessee against the order of ld. CIT(A) dated 22.12.2023, National Faceless Appeal Centre, Delhi [herein after referred to as "CIT(A)/NFAC”] for the assessment year 2017-18 raising therein following grounds of appeal:-

"

1.

The Ld. CIT(A), NFAC has erred on facts and in law in upholding the order of AO in taxing the income of

The order continues below.

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