VIVEK SHIKSHA SAMITI,JAIPUR vs. ITO, EXEMPTION - 1,, JAIPUR
In the result ground no. 2 raised by the assessee stands
ITA 1134/JPR/2024[2014-15]Status: DisposedITAT Jaipur18 Oct 2024AY 2014-15
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1134 & 1135/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 Vivek Shiksha Samiti Jobner Road, Kalwar, VIA Jhotwara, Jaipur. cuke Vs. The ITO, Exemption-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTV0361Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Gatum Singh Choudhary
For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Shri Gatum Singh Choudhary (JCIT)
Section 143(1)
charitable institution, the provisions of section 164 (2) can only be applied and section 167B does not have any application. The appellant relies on the case of Shri Digambar Jain Mandir Trust