9911796707
TMI Blog2002 (7) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the order of the Income-tax Appellate Tribunal (for short "the Tribunal"), dated October 19, 2001, in I.T.A. No. 7156/Delhi of 1994, pertaining to the assessment year 1991-92. The main ground on which the assessee had been denied exemption under section 11 of the Act was that the assessee-trust had alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 11 of the Act. On this aspect, the Commissioner of Income-tax (Appeals) has noticed that the trust has been granted exemption under sections 11 and 12 of the Act for the last several years, when similar donations were received by it and during the relevant previous year also it had carried out only charitable activities. The Commissioner of Income-tax (Appeals) has recorded a categorica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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