2013 (11) TMI 976

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....cate ORDER (Per : Honourable Mr. Justice M. R. Shah) [1] Feeling aggrieved and dissatisfied with the order dated 19th April 2013 passed by the learned Income Tax Appellate Tribunal (hereinafter be referred to as "the ITAT") in ITA No.2873/Ahd/2012, the revenue has preferred the present appeal with the following proposed substantial questions of law. [A] Whether the Appellate Tribunal h....

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....der has been set aside by the learned Tribunal by impugned judgment and order and the matter is remanded to the first authority. It is to be noted that the first authority rejected the exemption certificate on the ground that in the trust deed there is no provision for dissolution clause. On appeal, the learned Tribunal has held that for the purpose of the exemption certificate under section 80G(5....