2017 (12) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dv. . For the Respondent(s): None. S. RAVINDRA BHAT, J. (OPEN COURT)   1. The question of law sought to be urged by the Revenue in this appeal under Section 260A of the Income Tax Act, 1961 is whether the findings of the ITAT with respect to its claim for double deduction by the assessee - a charitable trust under Section 12A of the Income Tax Act was justified.   2. The assessee e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ission (Supra), with respect to applicability of Section 11(6). On this aspect, the ITAT held that the amendment to the Section 11 was perspective. On this too, the Court holds that no question of law arises. We also notice that in Commissioner of Income Tax Vs. Seth Anandram Jaipuria Education Society (2017), 394 ITR 712 and Director of Income Tax & Anr. Vs. Al-Ameen Charitable Fund Trust, (2016)....