2015 (4) TMI 335

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....e Respondent : Mr. Kamlakar Sharma, Senior Counsel assisted by Mr. Ashish Sharma JUDGMENT 1. This D.B. Income Tax Appeal under Section 260A of the Income Tax Act, has been preferred by the Commissioner of Income Tax, Jaipur-II, Jaipur, against the order passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur, dated 24.01.2014, on the following substantial question of law:- "i) W....

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....xemption u/s. 11/12 contrary to the provisions of section 13(1) (a) of the IT Act, 1961. iv) Whether, in the facts and circumstances of the case the Tribunal was justified in law in confirming the deletion of addition of Rs. 7206002/- on account of donation given for charitable activities despite of the fact that the assessee is not entitled for any exemption/ deduction. v) Whether, in the f....

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....d its disbursement, are controlled by the State Government through Commissioner, Devasthan Vibhag. 3. The Tribunal found that the trust is subjected to periodical inspections. The last inspection was made on 21.04.2011 by the Assistant Commissioner, Devasthan Vibhag. An amount of Rs. 72,06,002/-has been spent on charitable activities in the assessment year in question, for which receipts in res....

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....om the total income of the previous year of the person in receipt thereof, whereas Section 13(1)(a), provides that any part of the income from the property held under a trust for private religious purposes, which does not inure for the benefit of the public. It is submitted that the amount of Rs. 72,06,002/-, was not spent for the benefit of the public, and thus, it would not fall within the meani....