2016 (3) TMI 1469

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.... Purshottam Kashyap, Addl.CIT -DR ORDER PER R.P. TOLANI, JM The assessee has filed an appeal against the order of the ld. CIT(A)- II, Jaipur dated 30-07-2013 for the assessment year 2009-10 wherein following grounds have been raised by the assessee . ''The ld. CIT(A) has erred on facts and in law in not allowing the claim of exemption u/s 11 by holding that in view of the decisio....

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....sessee is a society registered under the Society Registration Act, 1958. It is established to certify the seeds and carry out such other activities as is prescribed u/s 8 to 10 of the Seeds Act, 1966. The assessee society application for registration u/s 12A was rejected by the Department in assessment year 2005-06 which was restored vide ITAT order dated 22-06-207 in ITA No. 892/JP/2006. In the y....

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....ed with the return of income. ii. Claim of exemption u/s 11 was not made in the form of revised return, following Hon'ble Supreme Court judgment in the case of Goetze India Ltd. vs. CIT, 284 ITR 323. 2.2 Aggrieved, the assessee preferred first appeal wherein the ld. CIT(A) also did not consider the assessee's claim by applying the case of Hon'ble Apex Court in the case of G....

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....Ltd. and Anr. (2015) 125 DTR 38 (SC) where it was held that assessee is entitled to deduction u/s 80IB even though it has not filed the audit report in Form No. 10CCB along with the return but has filed the same before the completion of assessment. The ld. AR of the assessee further placed reliance of following case laws to this effect. (i) CIT vs. Shahzedanand Charity Trust , 228 ITR 292....