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TMI Blog2016 (8) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. Even otherwise there are concurrent finding of facts with which we also concur and therefore no elaborate reasons are required - Decided in favour of assessee - TAX APPEAL NO. 1993 of 2009 - - - Dated:- 4-8-2016 - MR. KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPELLANT : MR KM PARIKH, ADVOCATE FOR THE OPPONENT : MR MANISH J SHAH, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) By way of this appeal under section 260A of the Income-tax Act, 1961, the appellant-revenue has challenged the order of the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal ) whereby the Tribunal after considering the evidence on record has allowed the appeal preferred by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocate appearing on behalf of the respondent assessee has submitted that as such the issue involved in the present Tax Appeal is now not res integra in view of the decision of the Honble Supreme Court in the case of Commissioner Of Income Tax vs. Dawoodi Bohra Jamat reported in (2009) 314 ITR 309 wherein considering the case of the same trust - assessee, according to the Honble Supreme Court, the determination of the nature of trust as wholly religious or wholly charitable or both charitable and religious under the Act was not a question of fact. It was a question which required examination of legal effects of the proven facts and documents, that is, the legal implication of the objects of the respondenttrust as contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, the Supreme Court held that the respondent-trust was a charitable and religious trust which did not benefit any specific religious community and therefore, it could not be held that section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption u/s. 11 of the Act. 6. Having heard Mr. Parikh, learned advocate appearing on behalf of the Department and Mr. Shah, learned advocate appearing on behalf of the assessee and the question posed for consideration by us reproduced hereinabove and considering the decision of the Honble the Supreme Court in the case of Dawoodi Bohra Jamat (Supra) , the question, which is raised in the present appeal is required to be answered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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