2019 (4) TMI 517

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....GMENT C. K. Abdul Rehim, J: The Commissioner of Income-Tax(Exemptions) has filed the above appeal under Section 260A of the Income Tax Act, 1961 ('the Act' for short), challenging the order passed by the Income Tax Appellate Tribunal, Cochin Bench in I.T.A.No.91/Coch/2016 dated 16.05.2018. 2. The substantial question of law indicated in the Memorandum of appeal is as follows:- ....

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....sessee cannot be denied of the benefits under Section 11(2) of the Act. The additions made under Section 11(3), alleging non application of the accumulated income cannot be sustained, in view of the order obtained by the assessee under Section 11(3A), which was in force. 4. We do not think that there is any error, illegality, impropriety or purversity in the order passed by the Tribunal, especi....