COMMISSIONER OF INCOME TAX DELHI I vs. NAV MANAV SANSTHAN


9 % 06.08.2008

Present:

Mr R. D. Jolly with Mr Paras Chaudhary

for the Appellant.

+ CM No. 10222/2008 in ITA 879/2008

Allowed subject to all just exceptions.

ITA 879/2008

, N,

This appeal has been preferred against the Tribunal's order dated 12.10.2007 in respect of the assessment year 2002-2003. The Assessing Officer had denied the exemption to the assessee under Section 11 on the purported ground that the provisions of Section 13 (1) of the Income Tax Act, 1961 had been contravened. However, no definitive finding in respect of the year previous to the assessment year in question had been returned. The Assessing Officer merely relied on certain observations which were made in respect of the block assessment. The finding of the Assessing Officer was overturned by the CIT (Appeals). The said order of the CIT (Appeals) was upheld by the Income Tax Appellate Tribunal. The Tribunal came to the following conclusion:-




perverse to the evidence on record. No substantial question of law arises for our consideration.

The appeal is dismissed.

BADAR DURREZ AHMED, J

Ray in I Labelly RAJIV SHAKDHER, J

August 06, 2008 SR

. .