UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

bogus activities and thus application for registration was considered liable to be rejected. In view of above discussion assessee’s claim of registration section 12AB was considered as liable to be rejected. The ld. CIT(E) also clarified that applicant’s provisional registration under clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

bogus activities and thus\napplication for registration was considered liable to be rejected. In view of\nabove discussion assessee's claim of registration section 12AB was\nconsidered as liable to be rejected. The Id. CIT(E) also clarified that\napplicant's provisional registration under clause (vi) of clause (ac) of sub-\nsection (1) of section 12A of the Income

TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY,JAIPUR vs. CIT(EXEMPTIONS), JAIPUR

In the result, the appeal filed by the assessee is partly allowed with

80G of the IT Act vide registration certificate dated 26/29.10.2010(PB18), thereafter approval under section 10 (23C) (vi) of the tax Act. 1961 vide notification No. 18/2010-11 endorsed vide letter no CCIT/ Addl. CIT (H.qrs)/JPR/10 (23C) (vi)/2010-11/3049 dated 23/25.11.2010 has also been granted to the assessee. The assessee society is filling its return of income regularly and assessment

SHRI YOGENDRA KHANDELWAL,JAIPUR vs. ACIT, JAIPUR

In the result, ground no. 4

5. The submission so filed by the assessee was considered by the AO but was not found acceptable. The AO observed that Smt. Pushpa Khandelwal who is the wife of the assessee also runs business in the trade of iron & steel in the same line of business, at the same time, she is receiving commission from her husband Sh. Yogendra