2008 (4) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 10(23) of the Income-tax Act, 1961 for the Assessment Years 1991-92 and 1992-93.  The said exemption was claimed on the basis that the objects of the respondent-assessee are exclusively charitable.  The assessing officer rejected the claim.  Appeals filed before the Commissioner of Income-tax (Appeals) were also dismissed.  Aggrieved thereby, the assessee filed further appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Appellate Tribunal was justified in law in holding that Registration u/s 12-A was a falt-accompli to hold the A.O. back from further probe into the objects of the Trust?" By the impugned order, the High Court dismissed the appeals,  in limine, relying on a decision of the same Court in the case of Hiralal Bhagwati v. Commissioner of Income-Tax 2000 (246) ITR 188 = 2000 (161) CTR (Gujara....