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Judgment Search Results Home > Cases Phrase: mediation Court: income tax appellate tribunal itat jaipur Year: 1998 Page 1 of about 2 results (0.042 seconds)

Sep 23 1998 (TRI)

Deputy Commissioner of Vs. Prajapita Brahma Kumaris

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Sep-23-1998

Reported in : (1999)71ITD169(JP.)

..... proper understanding of cosmos and cosmic wheel, iii. to impart spiritual, metaphysical or. philosophical knowledge of the creater and his creation, iv. to teach man the sahaj raja yoga or mediation so that he can forge a link with the creater and can have mental peace and good health and can build happy relations with others and can adopt a sympathetic .....

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Sep 23 1998 (TRI)

Deputy Commissioner of Income Tax Vs. Prajapita Brahma Kumaris

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Sep-23-1998

1. these are four appeals by the department and four cross-objections by the assessee against the order of the cit(a) dt. 21st september, 1995. the appeals relate to asst. yrs. 1988-89 to 1991-92. the assessments were completed under s. 143(3)/147 of the it act, on 29th march, 1995. the assessments were completed for all the four years separately.as the facts are similar in all the four years, therefore, the assessments were completed on the same day. the assessee claimed exemption under s. 10(22) of the it act and shown taxable income at nil. these returns were filed in response to notice under s. 148 which was issued on 13th october, 1992, and served on assessee on 19th october, 1992. the assessee was required to file the details in regard to the claim under s. 10(22). the details were filed. the ao after considering all the details filed by assessee and discussing in detail in his assessment order dt. 29th march, 1995, disallowed the claim of the assessee by holding that assessee is not entitled for exemption under s. 10(22) as aims and objects of the assessee are not for the purpose of any education. the exemption is allowed for the purpose of running universities, schools and any other objects only for education purpose. in view of the ao the assessee failed to establish that the aims and objects of the assessee are solely for the purpose of education. while holding so, the ao discussed each and every aspect in detail. he considered the various case law relied upon by .....

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