2015 (12) TMI 1672

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..... 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 .....

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..... Counsel with Ms. Lakshmi Gurung, Junior Standing counsel Mr. Ishant Goswami, Advocate O R D E R 1. Admit. 2. Having heard learned counsel for the parties, 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 In .....

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