CIT v. Rajasthan State Text Book Board

244 ITR 667High Court2000#9103 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 10(23C)(iiiab)Section 147Section 148Section 250Section 10(22)Section 2BBB

Issues it is cited on

section 10(22)section 10(23c)(iiiab)section 10(23c)cross objectionsection 10section 147section 250nfacbusiness

Judgments citing CIT v. Rajasthan State Text Book Board

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

The appeals of the revenue are dismissed

ITA 1424/JPR/2025[2022-23]Status: DisposedITAT Jaipur23 Mar 2026AY 2022-23

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon'ble High Court of Rajasthan in appellant's own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon'ble ITAT wherein the Hon'ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon'ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1423/JPR/2025[2012-13]Status: DisposedITAT Jaipur23 Mar 2026AY 2012-13

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1339/JPR/2025[2010-11]Status: DisposedITAT Jaipur23 Mar 2026AY 2010-11

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1338/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Mar 2026AY 2011-12

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1337/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Mar 2026AY 2014-15

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1336/JPR/2025[2015-16]Status: DisposedITAT Jaipur23 Mar 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1335/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1334/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1333/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Mar 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

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

The appeals of the revenue are dismissed

ITA 1332/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Mar 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

…s issue and also by following the decision of the Hon’ble High Court of Rajasthan in appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal before this Tribunal. 8. The Ld. AR of the assessee, placed reliance on the decision of the Hon’ble ITAT wherein the Hon’ble ITAT has allowed the claim of exemption u/s 10(23C)(iiiab) of the Act by following the decision of the Hon’ble Rajasthan High Court (Supra). 9…

RAJASTHAN STATE TEXT BOOK BOARD,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 252/JPR/2019[2013-14]Status: DisposedITAT Jaipur10 Apr 2019AY 2013-14

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Vinod Gupta (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 10Section 10(22)Section 143(3)

…nsidered and decided by this Tribunal in the appeals for the assessment years 1986-87, 1987-88 and 1988-89 in ITA No. 1716 to 1718/JP/1991. The said decision was challenged by the Revenue before the Hon’ble High Court and was upheld vide decision reported in 244 ITR 667. Thus, the ld. AR of the assessee has submitted that when there is no change in the facts and activity of the assessee for the year under consideration then, the assessee-society cannot be treated as not an educational institution existing solely for education. The finding of the ld. CIT(A) is contrary to the decision of this Tribunal as well as…

GANDHI COLLEGE OF PHARMACY,KARNAL vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3476/DEL/2012[2004-05]Status: DisposedITAT Delhi03 Feb 2017AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. C. M. Garg, Jm Ita No. 3476/Del/2012 : Asstt. Year : 2004-05 Gandhi College Of Pharmacy, Vs Acit, Near Iti Chowk, G. T. Road, Circle, Karnal Karnal (Appellant) (Respondent) Pan No. Aaatg5629D Assessee By : Sh. Ved Jain, Adv. & Ashish Goel, Ca Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 02.12.2016 Date Of Pronouncement : 03.02.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 19.03.2012 Of Ld. Cit(A), Karnal. 2. Following Grounds Have Been Raised In This Appeal: “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Is Bad Both In The Eye Of Law & On Facts. 2(I) On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred Both On Facts & In Law In Confirming The Action Of A.O. In Holding That The Assesses Is Not Eligible For Exemption Under Section 10(23C)(Iiiad) Of The Act.

For Appellant: Sh. Ved Jain, Adv., & Ashish Goel, CAFor Respondent: Sh. Amrit Lal, Sr. DR
Section 10Section 139Section 143(3)Section 2(31)Section 263(1)

…TTJ (Del) 301 iv) Triveni Engineering Ltd. Vs. DCIT (2004) 87 TTJ (Del.) 93 v) Aquel Charities (Aquel Sewa Sang) Vs. ITO (1988) 31 TTJ (Del) 160. vi) Birla Vidhya Vihar Trust Vs. CIT (1982) 136 ITR 445 Cal. vii) ACIT Vs. Rajasthan State Text Book Board (2000) 244 ITR 667 (Raj) viii) CIT Vs. Lagan Kala Upvan (2003) 259 ITR 489 (Del) ix) CIT Vs. Vidya Vikas Vihar (2004) 265 ITR 489 (Bom) x) Gujarat State Co.Op. Union Vs. CIT (1992) 195 ITR 279 (Guj.) f) That under the Act, the institution claiming exemption of income under section 10(23C)(iiiad) of the Act was required to file their return mandatorily w.e.f. A.Y. 2…