No substantial question of law arose where charitable status under section 11 had already been consistently decided in favour of the assessee.

The Delhi HC found that no substantial question of law arose in the Revenue's section 260A appeal concerning the assessee's claim to charitable status under section 11, because the same issue had already been decided in the assessee's favour for earlier assessment years and the Department's appeal for a later year had also been dismissed. On that basis, the Court held that the matter was already settled consistently on the same question and therefore did not warrant further appellate consideration. The appeal was dismissed in favour of the assessee.

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Issues: Whether any substantial question of law arose in the Revenue's appeal under section 260A of the Income-tax Act, 1961 in relation to the assessee's claim for charitable status under section 11 of the Income-tax Act, 1961.

Analysis: The Court noted that the issue had already been decided in the assessee's favour for earlier assessment years and that the Department's appeal for a later year had also been dismissed. In view of the prior consistent decisions on the same question, the Court held that no substantial question of law survived for consideration in the present appeal.

Conclusion: No substantial question of law arose and the appeal was dismissed, resulting in a decision in favour of the assessee.

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