2019 (1) TMI 1272

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....pondent : Ashish Bansal ORDER Heard Sri Praveen Kumar, learned Counsel for the appellant-department and Sri Ashish Bansal, learned Counsel for the assessee. This is a department's appeal under Section 260-A of the Income Tax Act, 1961 against an order passed by the Tribunal dated 20.06.2008 by which the Tribunal has granted registration to the respondent, which is Saharanpur developme....

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....d in the circumstances of the case, the Tribunal is justified in law in ignoring the facts that the assessee is a 'Local Authority' and does not qualify for exemption u/s 11 of the Act which is also a condition for Registration u/s 12-A and does not even fall with the meaning of Section 10(21), 10(22), 10(22-A), 10(23), 10(23-A), 10(23-B), 10(23-BB) & 10 (23-C)?" The Tribunal has follow....