The Rajasthan High Court dismissed the Income Tax Appeal. The court noted that an identical question of law arose in a connected appeal (ITA-168/2018), which was dismissed by a detailed order, and adopted that reasoning.
The present appeal is dismissed along with a connected appeal (ITA-168/2018).
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Income Tax Appeal No. 32/2015
Commissioner of Income Tax (Exemption), Jaipur
----Appellant
Versus
Krishi Upaj Mandi Samiti, New Dhan Mandi, Gajsinghpur
----Respondent
For Appellant(s) : Mr. Rajesh Choudhary
HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA
Judgment
07/01/2019
The present appeal has been admitted on 07.11.2016 and following question of law has been formulated :-
“Whether the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur under the judgment impugned is justified while deciding the appeal in the light of judgments referred in para 7 of the judgment impugned ignoring the fact that there was non-compliance on the part of the assessee regarding submission of form NO.10 under Rule 17 of the Rules for accumulation of Income or exemption under section 11(1)(a) of the Income Tax Act, 1961?”
Today, we have dismissed connected appeal of the Department being DB Income Tax Appeal No.168/2018 involving identical question of law by a detailed order.
In light of the reasoning given therein, the present appeal is dismissed.
(2 of 2)
[ITA-32/2015]
The question formulated aforesaid is answered in the manner that the Appellate Tribunal was justified in allowing the appeal filed by the assessee.
(DINESH MEHTA),J
(SANGEET LODHA),J
24-ArunV/-
1 issue framed by the court
Whether the Income Tax Appellate Tribunal was justified in allowing the appeal despite the assessee's non-compliance regarding Form NO.10 under Rule 17 of the Income Tax Rules and Section 11(1)(a) of
2 provisions across 2 enactments
Commissioner of Income Tax (Exemption), Jaipur
Krishi Upaj Mandi Samiti, New Dhan Mandi, Gajsinghpur
Sangeet Lodha
Dinesh Mehta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
