2018 (2) TMI 1891

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i Gaurav Mahajan, learned counsel for the appellant and Shri R.R. Kapoor, learned counsel for the respondent. 2. This appeal under Section 260-A of the Income Tax, 1961(hereinafter referred to as the 'Act') has been filed by the department against the order of the Tribunal dated 08.03.2011 raising following questions of law: "(1) Whether on the facts and in the circumstances of the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourt and this Court in Income Tax Appeal No.139 of 2011 passed a judgment on 02.07.2013 taking a view that there was no adverse material against the assessee to come to the conclusion that it was not a charitable institution or organisation and, therefore, it was liable to be registered under Section 12-A of the Act. 4. As of today the assessee stands registered as a charitable institution under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X