Commissioner Of Income Tax (Exemption), Jaipur v. Krishi Upaj Mandi Samiti, New Dhan Mandi, Gajsinghpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR 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 07/01/2019 Judgment The present appeal has been admitted on 07.11.2016 andfollowing question of law has been formulated :- “Whether the Income Tax Appellate Tribunal, JodhpurBench, Jodhpur under the judgment impugned is justifiedwhile deciding the appeal in the light of judgmentsreferred in para 7 of the judgment impugned ignoring thefact that there was non-compliance on the part of theassessee regarding submission of form NO.10 under Rule17 of the Rules for accumulation of Income or exemptionunder section 11(1)(a) of the Income Tax Act, 1961?” Today, we have dismissed connected appeal of theDepartment being DB Income Tax Appeal No.168/2018 involvingidentical question of law by a detailed order. In light of the reasoning given therein, the present appeal isdismissed. The question formulated aforesaid is answered in the mannerthat the Appellate Tribunal was justified in allowing the appealfiled by the assessee. (DINESH MEHTA),J(SANGEET LODHA),J 24-ArunV/-