Commissioner Of Income Tax-Exemption, Jaipur, Jaipur v. Jodhpur Jila Maheshwari Samaj

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Income Tax Appeal No. 162/2018 Commissioner Of Income Tax-Exemption, Jaipur, Jaipur ----Appellant Versus Jodhpur Jila Maheshwari Samaj, C/o U.c. Jain And Associates,Shatrunjay Hari Singh Nagar, Pali Road, Jodhpur ----Respondent For Appellant(s) : Mr. K.K.BissaFor Respondent(s): HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA 05/12/2018 Judgment 1.This appeal preferred under Section 260A of Income Tax Act,1961 (for short “the Act”) is directed against order dated 6.3.18 ofthe Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur,passed in ITA No.169/Jodh./2016, whereby an appeal preferred bythe respondent assessee against the order dated 29.2.16 passedby the Commissioner of Income Tax (CIT) (Exemption), rejectingthe application of the assessee under Section 12A of the Act, hasbeen allowed and accordingly, CIT (Exemption) has been directedto grant registration to the assessee under Section 12A of the Act. 2.At the outset, learned counsel appearing for the appellantsubmits that the issue involved in the present appeal standscovered by decision of this court in D.B.Income Tax AppealNo.170/18 “CIT (Exemption) Jaipur vs. Anaesthesia Society”, decided on 4.12.18, whereby relying upon the decision of theApex Court in ‘Ahmedabad Rana Caste Association vs. CIT’,(1971) 82 ITR 704 and a Bench decision of this court in ‘CIT vs.Jodhpur Chartered Accountants Society’, 258 ITR 548 (Raj.), theappeal involving identical question preferred by the Revenueagainst the order passed by the ITAT, has been dismissed. 3.Accordingly, the present appeal is also dismissed for theparity of the reasons recorded in the decision of this court inAnaesthesia Society’s case (supra). (DINESH MEHTA),J 23-Aditya/- (SANGEET LODHA),J