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2014 (12) TMI 397 - HC - Income TaxEligibility for exemption u/s 10(23C)(via) Held that:- The Tribunal as also the Commissioner held that the objects of the Trust remained unchanged - The Trust is registered with the Charity Commissioner of Mumbai and also registered u/s 12A - The certificate u/s 80G has also been granted by the DIT(E) Mumbai - assessee had throughout maintained that it had obtained the approval from the competent authority exempting it under the relevant legal provision - The application was also made in that behalf - compliance with the legal provision was made by producing before the AO the relevant order the order of the Tribunal is upheld. Conclusion of both essentially rests on the receipt of the order by the Assessee during the course of the assessment proceedings and referable to section 10(23C) (via) - the tendency of parties to complain to the higher Court on such issue is strongly deprecated - If the counsel in his discretion chooses not to press certain grounds, then, the complaint of this nature cannot be made subsequently and in a higher Court - if such explanations have to be accepted that would be going behind the contents of the order made by the competent authority u/s 10(23C)(via) if the authority is satisfied with regard to the essential requirements or ingredients of section 10(23C)(via), then, it is hardly open for the Revenue to complain thus, as such no substantial question of law arises for consideration Decided against revenue.
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