2022 (4) TMI 688

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.....Namasivayam JUDGMENT R. MAHADEVAN, J. Heard both sides and perused the materials placed before this court. 2.This appeal filed at the instance of the appellant / Revenue is directed against the order dated 12.02.2013 passed by the Income Tax Appellate Tribunal, 'B' Bench, Chennai, in I.T.A.No.2204/Mds/2012. 3.This Court, by order dated 09.07.2014 admitted the following substantial qu....

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....ondent / assessee filed an appeal before the ITAT. The Tribunal, vide order dated 12.02.2013 allowed the appeal and thereby, directed the assessing officer to renew exemption given to the respondent under section 80G(5)(vi) of the Act. Therefore, the appellant / Revenue is before this court with this appeal. 5. To answer the issue involved herein, this court is inclined to look into the findings ....

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....nt of any asset, property or income of the assessee trust. On going through the records of the case, we find that the assessee is carrying on charitable activity by running a Tamil High School for the benefit of poor and people of moderate income. 6. In the facts and circumstances of the case, we do not find any reason to deny the benefit of sec.80G(5)(vi) to the assessee. Accordingly, we direct....

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....wn that there is something perverse in its finding, this Court would not interfere. No authority is required for this purpose. But as a large number of authorities are cited, we refer to them: Pragati Computers (P) Ltd. v. Collector of Customs [(2000) 10 SCC 150], Reliance Silicon (I) (P) Ltd. v. CCE [(1997) 1 SCC 215], Asian Paints India Ltd. v. CCE [(1988) 2 SCC 470 : 1988 SCC (Tax) 201] and Col....