2005 (4) TMI 587

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..... 0A of the Income-tax Act is to the order of the Income-tax Appellate Tribunal dated 19th July, 2004. The relevant finding recorded by the Tribunal reads as under : "Shri R.R. Prasad appeared for the department. He relied on the orders of the Assessing Officer, Shri B.L. Goyal, CA, appeared for the assessee. He pointed out that the assessee's society was running several schools in the last 4 .....

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..... ent and building fund and apply the same towards the objects of the Society is entitled to exemptions under section 10(22) of the Income-tax Act. Accordingly, we confirm the order of the Commissioner of Income-tax (Appeals) and dismiss the department's appeal." 2. The above findings are primarily finding of fact and do not raise any question of law much less substantial question of law. The .....

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