2015 (10) TMI 1749

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..... d 25.02.2014 passed by learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. The argument advanced by learned counsel for the appellant is two fold :- (1) that the Income Tax Appellate Tribunal erred while remanding the matter to the Commissioner of Income Tax (Appeals) to examine case of assessee in light of exemption available as per Section 11 (i) (a) of the Income Tax Act, 1961 and ( .....

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..... e opinion that the finding arrived is based upon the judgment of this Court. It is not in dispute that the assessee is creation of a statute and from inception that is a charitable institution. It is also pertinent to notice that subsequent to the year 2009 the exemption as allowed by ITAT is avaialble to the assessee. In view of it, we do not find any just reason to interfere in the instant matte .....

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