DIRECTOR OF I.T. vs. BHARAT KALYAN PRATISHTHAN

----------- 16.08.2002

CM 86/2002 Allowed subject to just exceptions. ITA 189/2002 This is an appeal under Section 260-A of the Income-tax Act, 1961 by the Revenue against the order of the Income-tax Appellate Tribunal Delhi Bench-D, New Delhi in ITA No.3593/Del/96, pertaining to assessment year 1992-93. According to the Revenue, the following substantial question of law arises for determination:

"Whether the ITAT has erred both on facts and merits in granting benefit of exemptions u/s 11 of the Income-tax Act to the assessee ?"

From the impugned order of the Tribunal, we find that while granting relief to the assessee the Tribunal ...contd/- : 2 : [ITA 189/02]

has relied on its earlier order dated 19 October 2001 in ITA No.7156/Del/94, pertaining to the assessment year 1991-92. Against the said order the Revenue had filed an appeal, being ITA No.125/02. The said appeal was dismissed by this Court on 19 July 2002 on the ground that the findings recorded by the Tribunal were pure findings of fact and no question of law, much less a substantial question of law, had arisen from the said order. Following the said order, this appeal is also dismissed.

D.K. JAIN, J

SHARDA AGGARWAL, J AUGUST 16, 2002 "v"