2018 (7) TMI 2053

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..... dent   P.C. 1. This Appeal under Section 260­A of the Income Tax Act, 1961 (the Act) challenges the order dated 2nd  January, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal).  The impugned order is in respect of Assessment Year 2013­14. 2. The Revenue urges the following substantial questions of law for our consideration :­ (i) Whether on the fact .....

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..... of the Trust and the genuineness of the activities can be judged only when some activities are actually under taken in pursuance of its objects ?   3.     Regarding question no.(i) :­   (a) Mr. Kotangle, learned Counsel appearing for the Revenue very fairly states that the issue raised herein stands concluded against the Revenue and in favour of the respondent .....

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..... nbsp; any substantial questions of law.  Thus, were not entertained. (b) Therefore,   for   the   reasons   indicated   in   our   order   in   Tara Educational & Charitable Trust (supra) and Kallianji Chaturbhuj & Vijay Cantol Charitable Trust (supra), this question does not give rise to any substant .....

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