2013 (7) TMI 1216

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....or the Appellant : B NARASIMHA SARMA For the Respondent : None JUDGMENT: This appeal is intended to be preferred against the judgment and order of the learned Tribunal dated 17.02.2010 in relation to the assessment year 2005-2006, on the following suggested questions of law: 1. In the facts and circumstances of the case when the assessee charging higher rates of interest on loans....

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....he Act and there is no proper registration as per Section 12A of the Income Tax Act, 1961? We have gone through the judgment and order of the learned Tribunal and we have heard the learned counsel appearing for the appellant. The learned Tribunal has concluded on fact that the activities of the assessee are in the nature of charitable activities. It has been further held on appreciation of fact....