2017 (7) TMI 1197

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssees - K.U.M.S. and the Rajasthan State Agriculture Marketing Board enshrined under the Rajasthan Agricultural Produce Markets Act, 1961, within the purview of "charitable institutions" can be registered as charitable institutions under section 12A of the Income-tax Act, 1961 and entitle to exemption under the provisions of sections 11 and 12 of the Income-tax Act, 1961 - D.B. Income Tax Appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rcular no.21/2015 of the Central Board of Direct Taxes dt.10-12- 2015. It is informed that batch of such appeals were examined by this Court on merits decided by common judgment dt.18-8- 2010 in D.B. Income Tax Appeal No.167/2010 Commissioner of Income Tax, Jaipur-III, Jaipur Vs. M/s. Krishi Upaj Mandi Samiti, Shrimadhopur, District Sikar observed as under :- In the light of the afores .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . When the present appeal came up for consideration, after hearing counsel for appellant following substantial question of law was framed by this Court vide order dt.3-5-2012 which reads as under :- Whether filing of form no.-10 under Rule-17 read with Section 11(2) for the purpose of exemption is valid and available only when it is filed in the time limit given in the Section 139(1) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X