CIT v. Garment Exporters Association of Rajasthan

386 ITR 20High Court2016#20811 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 12asection 12prescribeddocument

Judgments citing CIT v. Garment Exporters Association of Rajasthan

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

…axmann.com 77 (Gujarat) • CIT vs. Devradhan Madhavlal Genda Trust (230 ITR 714) (MP.) • CIT vs. Hardeodas Agarwalla Trust - [1992] 198 ITR 511 (Calcutta) • CIT vs. Dr. L.M. Singhvi - 289 ITR 425 (Raj. HC) • CIT vs. Garment Exporters Association of Rajasthan - 386 ITR 20 (Raj. HC) • M/s. Begani Dyeing Mills Pvt. Ltd. vs. DCIT [ITA No. 405 & 406/SRT/2019] 12. Based on these facts and circumstances, as narrated above, we are of the view that assessee trust is entitled to claim exemption u/s 11 of the Act. We note that assessing officer disallowed the claim of the assessee under section 143(1) of the Act, by making…

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

…axmann.com 77 (Gujarat) • CIT vs. Devradhan Madhavlal Genda Trust (230 ITR 714) (MP.) • CIT vs. Hardeodas Agarwalla Trust - [1992] 198 ITR 511 (Calcutta) • CIT vs. Dr. L.M. Singhvi - 289 ITR 425 (Raj. HC) • CIT vs. Garment Exporters Association of Rajasthan - 386 ITR 20 (Raj. HC) • M/s. Begani Dyeing Mills Pvt. Ltd. vs. DCIT [ITA No. 405 & 406/SRT/2019] 12. Based on these facts and circumstances, as narrated above, we are of the view that assessee trust is entitled to claim exemption u/s 11 of the Act. We note that assessing officer disallowed the claim of the assessee under section 143(1) of the Act, by making…

BABA GOPAL DASS SAHIB (TALIB) TRUST,DELHI vs. CIT (EXEMPTIONS), DELHI

In the result, the appeal of the assessee is allowed

ITA 806/DEL/2017[]Status: DisposedITAT Delhi21 Oct 2021

Bench: Shri G.S. Pannu, Hon’Ble & Shri Kul Bharat[Assessment Year: 2016-17]

Section 12A

…ve granted registration w.e.f. Assessment Year 2016-17. The Ld. Counsel for the assessee has placed reliance on the decision of the Hon’ble Rajasthan High Court in the 4 ITA No.-806/Del/2017 case of CIT vs Garment Exporters Association of Rajasthan (2016) 386 ITR 20 (Raj.). 5. On the contrary, the Ld. CIT-DR opposed the submission and submitted that it was incumbent upon the assessee to file the requisite details as sought by the Ld. CIT(Exemption) for his satisfaction as per the provisions of law. The Ld. CIT(Exemption) was justified in rejecting the application. He further contended that the Ld. CIT(Exemp…

ITO, EXEMPTION WARD,, JODHPUR vs. M/S. SOCIETY FOR EDUCATION CONSCIETISATION AWARENESS & TRAINING, NAGAUR

In the result, appeal of the revenue is dismissed

ITA 461/JODH/2018[2014-15]Status: DisposedITAT Jodhpur06 May 2019AY 2014-15

Bench: Shri N.K.Saini & Shri A. T. Varkeyincome Tax Officer, Vs M/S. Society For Education Exemption Ward, Jodhpur, Conscietisation Awareness & Room No. 56, Aayakar Training, Hodhgram, Bhawan, Paota ‘C’ Road, Kukanwali, Jodhpur Nagaur,Rajasthan Pan: Aadts6777M (Appellant) (Respondent)

Section 11Section 12(1)(b)Section 12ASection 143(1)Section 143(3)Section 154

…ing note the Hon’ble jurisdictional High Court High Courts held that the filing of furnishing the audit report along with the return of income is directory and not mandatory in the following cases: (i) CIT Vs. Garment Exporters Association of Rajasthan (2016 386 ITR 20 (Raj.), ii) CIT Vs. Bhawani Plywood (P) Ltd. (2010) 1 taxmann.com 250 (P&H), iii) ITO Vs. Smt. Mandira D. Vakharia (2001) 250 ITR 432 (Kar.), 4 M/s. Society for Education Conscietisation Awareness & Training., AY 2014-15 iv) CIT Vs. Krishi Upaj Mandi Samity, Ajmer, ITA No. 168/2018 DOJ 0-7.01.2019 (Raj.). Respectfully relying on the ratio…

CIT v. Garment Exporters Association of Rajasthan (386 ITR 20) — Cited in 4 Judgments | BharatTax