Commissioner Of Income Tax-Exemption, Jaipur v. Aravali Lions Trust, Udaipur (Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 31 / 2018 Commissioner of Income Tax-Exemption, Jaipur. ----Appellant Versus Aravali Lions Trust, Udaipur (Rajasthan). ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.K. Bissa. _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALAJudgment 12/04/2018 The instant Income Tax Appeal has been filed by the appellant- CIT (E), Jaipur, under Section 260A of the Income Tax Act, 1961 (Act of 1961) challenging the judgment dated 11.09.2017 passed by learned Income Tax Appellate Tribunal, Jodhpur Tribunal, Jodhpur (ITAT) in I.T.A. No.56/Jodh/2017 whereby appeal filed by respondent/assessee Aravali Lions Trust, was allowed and specific direction has been issued to grant approval under Section 8G (5) (vi) of the Act of 1961. After hearing the learned counsel for the appellant it emerges from the facts that respondent- Trust is a charitable trust; and in last two years the Trust has started constructing the building on his land for advancement of its charitable activities from the details mentioned in the financial statement. It is also very important aspect of the matter that assessee has been granted under Section 12-AA of the Act vide order dated 25.02.2008, which is still in force and the same has not been canceled or withdrawn at any time, which itself proves that the assessee is engaged in charitable activities. In our opinion, there is clear cut finding based upon facts that the respondent/assessee is engaged in charitable activities then there is no question to say that any substantial question of law exists. In view of above, no case is made out to interfere in this appeal filed by the Revenue, hence, this appeal is hereby dismissed. (RAMCHANDRA SINGH JHALA) J. (GOPAL KRISHAN VYAS) J. DJ/- 51