2019 (2) TMI 648

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..... MON JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue are filed under Section 260A of the Income Tax Act, 1961 (for short the "Act") against the order dated 12.01.2011 passed by the Income Tax Appellate Tribunal 'B' Bench in ITA Nos.1993 and 1994/Mds/2010 for the assessment year 2009-10. 2. These Appeals have been admitted on the following Substantial Question of Law:- "Whether .....

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..... e to such a conclusion solely based on Clause xvi of the Rules and Regulations of the respondent and held that it speaks about conducting programmes for raising funds or otherwise. The DIT observed that the term 'otherwise' is vague and cannot be called as charitable purpose. The Tribunal while deciding the correctness of the said order, in our considered view, rightly held that the expres .....

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