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2015 (12) TMI 1672 - DELHI HIGH COURTExemption under Sections 11 & 12 denied - Held that:- The following questions are framed for consideration: (i) Whether ITAT was correct in law and on facts in setting aside the order passed by CIT(A) and thereby denying exemption to the Assessee under Sections 11 & 12 of the Income Tax Act? (ii) Whether ITAT was correct in law and on facts in holding that the activities carried out by the Assessee fall under the 4th limb i.e, "the advancement of any other object of General Public Utility" of the definition of the term "charitable purpose" under Section 2(15) of the Act and not under the 2nd limb "education"? (iii) Whether ITAT could re-examine the issue already decided by it vide order-dated 30.09.1980 in favour of Assessee for AY 1975-76 and 1976-77, without referring the same to the larger bench particularly when there is no change in the activities carried out by the Assessee throughout these years? Learned counsel for the parties are permitted to file, within eight weeks, additional documents/papers which are part of the assessment record or were filed before the ITAT.
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