2002 (7) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....-CM No. 48 of 2002: Allowed subject to just exceptions: I.T.A. No. 125 of 2002: This is an appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the order of the Income-tax Appellate Tribunal (for short "the Tribunal"), dated October 19, 2001, in I.T.A. No. 7156/Delhi of 1994, pertaining to the assessment year 1991-92. The main ground on which the assessee had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the identity of the donors, the Assessing Officer was justified in refusing exemption under section 11 of the Act. On this aspect, the Commissioner of Income-tax (Appeals) has noticed that the trust has been granted exemption under sections 11 and 12 of the Act for the last several years, when similar donations were received by it and during the relevant previous year also it had carried out only....