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2022 (4) TMI 688 - HC - Income TaxRenewal u/s 80G(5)(vi) - Whether the Tribunal was justified in directing the Commissioner of Income Tax to grant renewal without any material to show that the activities of the respondent/Trust are charitable in nature? - HELD THAT:- This court is of the opinion that after considering the submissions made by the parties and analysing the entire materials placed before it, the Tribunal being the fact finding body, allowed the assessee's appeal. Moreover, the issue involved herein is question of fact and the same does not involve any principle of law, warranting interference - See METROARK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CALCUTTA [2004 (1) TMI 397 - SUPREME COURT] as held the law on the subject is clear. The Tribunal is the final fact-finding authority. Unless it is shown that there is something perverse in its finding, this Court would not interfere. No authority is required for this purpose. That apart, it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong” [Refer: Dollar Co. v. Collector of Madras[1975 (5) TMI 87 - SUPREME COURT] ] - Tax case Appeal filed by the Revenue stands dismissed.
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