TMI Blog2011 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... am. - Held that:-the Tribunal has nowhere said that conditions cannot be imposed at all - The only dispute was about the nature of Condition No.11 and entire observations of the Tribunal are qua that condition holding it to be unwarranted - Agree with the view taken by the Tribunal - No question of law arises. The Appeal is accordingly dismissed. - ITA NO.1099/2011 - - - Dated:- 20-9-2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax(Exemption) granting such a registration. However, certain conditions were imposed in the said registration. The Respondent-Assessee did not call in question any conditions except Condition No.11 which reads as under: The society should not charge any fee/amount from the beneficiaries. Also shall not collect any fees on account of talent exam. 3. Challenging the imposition of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically held that while granting the exemption the Director General is free to incorporate stipulations and conditions in terms of the third proviso. On this basis it is argued that the Tribunal is not right in holding that the registration cannot be subject to conditions. 5. After reading the Order of the Tribunal we are of the opinion that the Tribunal has nowhere said that conditions cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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