DIRECTOR OF INCOME TAX vs. ST.JSEPH'S ACADEMY

IN THE HIGH COURT OF DELHI AT NEW DELHI . 01.08.2008 . Present: Ms. Prem Lata Bansal for the Appellant. Mr. Rajat Navet for the Respondent. + ITA 850/2008 This is an appeal in respect of the assessment year 2001-02. The issue sought to be raised is with regard to the assessee?s registration under Section 12-A of the Income Tax Act, 1961. The Tribunal after considering the facts and circumstances of the case has returned a finding that the assessee was registered under Section 12-A of the said Act for the previous year relating to the assessment year 2001-02. This is a pure finding of fact. We find no perversity in such finding. No substantial question of law arises for our consideration. The appeal is dismissed. . BADAR DURREZ AHMED, J . RAJIV SHAKDHER, J August 01, 2008 mm . #17.