2022 (4) TMI 688

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....ayansamy For the Respondent : Mr.S.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 0....

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.... has not been fulfilled. Aggrieved by the same, the respondent / 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....

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....an the objects proclaimed by it. There is no case of any private enjoyment 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 reaso....

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....the subject is clear. The Tribunal is the final fact-finding authority. Unless it is shown 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 ....