2016 (8) TMI 1277

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.... under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 7th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal)for the Assessment Year 2008-09. 2. The Revenue urges the following questions of law for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in holding that the as....

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....identical facts, the Tribunal held that the Respondent-Assessee being a charitable trust, is eligible for exemption under Section 11 of the Act. (ii) Mr. Malhotra, learned Counsel appearing for the Revenue states that no appeal has been filed by the Revenue in respect of the order of the Tribunal for the Assessment Year 2007-08 in view of low tax effect. However, in respect of the orders of the....

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....er for earlier Assessment Years 1996-97 to 2000-01 on identical issue is not shown to have been challenged, the question (a) as framed does not give rise to any substantial question of law. Hence, not entertained. 4. Re Question (b): (i) We find that the impugned order of the Tribunal has not given any final ruling of the extent the benefit under Section 11 of the Act is available to the Res....