2019 (2) TMI 1616

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....l) Heard Mr. Hari Mohan Bhatia, learned Senior Standing Counsel for the appellant. 2. This appeal, under Section 260A of Income Tax Act, 1961, is preferred by the revenue against the order passed by the Income Tax Appellate Tribunal in ITA No. 387/Del/2013 dated 27.08.2013 for the assessment year 2009-10. 3. Against the order passed by the Commissioner of Income Tax (Appeals), the assesse....

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....the past years, consistently accepted that the objects of the appellant, in providing medical relief, inter alia, by treating patients through ayurveda, yoga, naturopathy, acupressure, etc, were for a charitable purpose. 4. While several other contentions were raised by the assessee in challenge to the order of Commission Income Tax (Appeals), it is not necessary for us to burden this judgment ....

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....inding of fact, recorded by the Tribunal in the order under appeal, would give rise to a substantial question of law only if it is perverse or is based on no evidence. 6. Shri Hari Mohan Bhatia, learned Senior Standing Counsel for the appellant, is unable to show us how the elaborate and well considered order of the Tribunal, and the findings of fact recorded therein, suffer from any such infir....