TMI Blog2019 (2) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Act, 1961, after holding that the appellant's activities were not charitable in nature - Tribunal allowed exemption - HELD THAT:- Tribunal has rightly arrived at its conclusions after having considered all the contentions urged both by the assessee and the revenue both on facts and law. The Tribunal has also agreed with the assessee's contentions that the revenue had consiste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order passed by the Income Tax Appellate Tribunal in ITA No. 387/Del/2013 dated 27.08.2013 for the assessment year 2009-10. 3. Against the order passed by the Commissioner of Income Tax (Appeals), the assessee carried the matter in appeal to the Tribunal contending, among several other grounds, that the Commissioner had erred, both on facts and law, in upholding the action of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upressure, etc, were for a charitable purpose. 4. While several other contentions were raised by the assessee in challenge to the order of Commission Income Tax (Appeals), it is not necessary for us to burden this judgment with all the contentions raised by the assessee before the Tribunal, or to again refer to the findings of fact recorded by the Tribunal. The Tribunal has, by an elabora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. 6. Shri Hari Mohan Bhatia, learned Senior Standing Counsel for the appellant, is unable to show us how the elaborate and well considered order of the Tribunal, and the findings of fact recorded therein, suffer from any such infirmity. He is also not in a position to show us how the conclusion arrived at by the Tribunal, deciding all the issues in favour of the assessee and in holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relief etc) fell within the definition of charitable purpose under Section 2(15) of the Act. It has, therefore, held, in our opinion rightly so, that the assessing officer was not justified in denying the assessee exemption under Sections 11/12 of the Act. 8. We are satisfied that the order under appeal does not give rise to a substantial question of law warranting exercise of jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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