2009 (12) TMI 14

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..... yam, 1964 and they are subject to provision of the Act and control of the Government. Finally, Tribunal treated these assessees as "Charitable Institutions" and deleted the addition made by the A.O. – held that - these institutions were accepted by this court as charitable institution for the assessment year 2003-04 and subsequent assessment years including the assessment years under consideration .....

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..... rishi Utpadan Mandi Adhiniyam, 1964 and they are subject to provision of the Act and control of the Government. Finally, Tribunal treated these assessees as "Charitable Institutions" and deleted the addition made by the A.O. Not being satisfied, the department is before this Court through the present appeals. With this background, we have heard Sri D. D. Chopra learned counsel for the appellant .....

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..... these assesses are declared "Charitable Institutions", their income is exempted from Income Tax. When income is exempted then there is no justification to make additions and the same are likely to be deleted. The Tribunal has already deleted these additions by treating the assessees as "Charitable Institutions." No interference is required in the impugned orders in view of the order passed by this .....

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