2009 (8) TMI 659

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..... l J.- The Revenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order of the Income-tax Appellate Tribunal, Delhi Bench "A" dated April 27, 2007, passed in I. T. A. No. 1422 and 1423/DEL/2004 for the assessment year 2000-01, proposing to raise the following substantial question of law : "Whether on the facts and circumstances of the ca .....

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..... ITR 28. It was also noticed that the assessee was duly registered under section 12A and exemption had been granted for the assessment years 1997-98, 1998-99 and 2002-03. 3. It is patent that the assessee has been granted exemption before the assessment year in question as well as after the assessment year in question. 4. The only contention put forward by the learned counsel for the Revenue is .....

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