1971 (3) TMI 48

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..... f the Income-tax Act, 1961. The assessee in this case is a registered firm, Messrs. Bharat Bhandar. In the assessment year 1963-64, the assessee gave donations amounting to Rs. 15,530. It also derived income from a newly set up industry. The assessee claimed that it was entitled to rebate in respect of the aforesaid items, under sections 88 and 84 of the Income-tax Act, 1961. The Income-tax Offic .....

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..... ejected the claim of the assessee on the ground that necessary exemption and relief under sections 88 and 84 of the Act had already been granted to the individual partners. Neither of these sections are meant for granting of exemption and relief twice over. The assessee then filed a second appeal before the Income-tax Appellate Tribunal. The Tribunal held that on the wordings of sections 84 and 8 .....

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..... yed that the Tribunal should be required to state a case on the following question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal rightly held that the rebate and relief under sections 84 and 88 of the Income-tax Act, 1961, were to be allowed in the hands of the registered firm?" The language of section 84 is quite clear. It provides that income-tax is not pay .....

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..... 8 of the Act. It is, therefore, clear that the assessee was entitled to relief in accordance with the provisions of section 88 of the Act. The two sections very clearly and in no uncertain words provided for grant of relief and exemption to the assessee. The fact that the Income-tax Officer had granted exemption and relief in respect of the items covered by these sections in other hands is no reas .....

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..... elf. In the circumstances, it is not open to the Commissioner to question the propriety of the order made by the Income-tax Appellate Tribunal on the ground that the donations might have been made for and on behalf of individual partners. In the circumstances, we feel that no arguable question of law arises out of the appellate order which may deserve the consideration by this court. This applica .....

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