1982 (7) TMI 30

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....UKLA J.-This is an application under s. 256(2) of the I.T. Act seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer it for decision of certain questions stated in the application. The assessee is a public charitable trust whose income has been treated as exempt under s. 11 of the I.T Act, 1961. For the assessment year 1973-74, the ITO granted exemption t....

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.... ITO had examined the entire record and had granted exemption after considering all the relevant facts. The Revenue sought a reference under s. 256(1) of the Act but the Appellate Tribunal declined to make any reference. We have examined the orders of the ITO and the Appellate Tribunal. We are satisfied that the following question of law arises out of the Tribunal's order and we, therefore, dir....