1996 (4) TMI 65

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..... bunal to refer the following question for decision by this court : " Whether, on the facts and in the circumstances of the case, is the assessee a charitable institution entitled to exemption under section 11 even if the assessee has applied or accumulated its income as provided under the provisions of the Income-tax Act?" The assessment year concerned is 1986-87. The assessee is a charitable .....

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..... onsider the question as to whether the assessee has satisfied all the conditions enumerated under section 11, the order of the Commissioner of Income-tax (Appeals) was set aside and the matter was remitted back to the Income-tax Officer with a direction to consider as to whether the assessee has applied the income as provided under section 11 of the Act. Against the said order of the Income-tax Ap .....

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..... sment years. In view of the fact that this court has referred the very same question in the case of the assessee arising under the very same circumstances, we are of the view that the question sought to be referred at the instance of the Department arises out of the appellate order of the Income-tax Appellate Tribunal and we accordingly direct the Tribunal to state a case and refer the question .....

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