Court affirms deduction under Income Tax Act sec 11 w/o trust deed, validates assessment reopening.

The Court upheld the decisions of the ITAT and CIT(A) in allowing deduction under section 11 of the Income Tax Act without a trust deed. The appeal was dismissed as there was no pending appeal before the High Court for previous years and no change in the assessee's constitution. The Court also affirmed the validity of reopening the assessment for A.Y. 2007-08, finding it in line with previous decisions and dismissing the appeal due to no substantial question of law.

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Issues:
1. Whether the Appellate Tribunal erred in allowing deduction under section 11 of the Income Tax Act without a trust deedRs.
2. Whether the re-opening of assessment for A.Y. 2007-08 was validRs.

Analysis:
1. The appellant challenged the ITAT's decision allowing deduction under section 11 of the Income Tax Act without a trust deed. The assessment was reopened due to the absence of a trust deed. The AO disallowed the exemption claimed under section 11(1)(a) and added the amount to the total income. The CIT(A) set aside the AO's order, stating the assessee had registration under section 12AA and previous years' decisions favored the assessee. The ITAT upheld the CIT(A)'s decision. The appellant argued that the assessee was not entitled to the exemption due to being a charitable institute (AOP). However, the Court found no pending appeal before the High Court for previous years and no change in the assessee's constitution, leading to dismissal of the appeal.

2. The second issue revolved around the validity of reopening the assessment for A.Y. 2007-08. The AO reopened the assessment, disallowing the exemption under section 11(1)(a) based on the assessee's status as a charitable institute (AOP). The CIT(A) found the reassessment bad in law as it was a change of opinion. The ITAT upheld the CIT(A)'s decision, leading to the appellant's challenge. The Court noted that previous years' decisions favored the assessee, and no pending appeal existed before the High Court. As there was no change in the assessee's constitution, the Court upheld the ITAT's decision, dismissing the appeal.

In conclusion, the Court dismissed the appeal, finding no reason to interfere with the ITAT's decision. No substantial question of law arose from the case, leading to the appeal's dismissal.

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