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TMI Blog2019 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... Development Authority v. Assistant Commissioner of Income Tax (Exemptions) [ 2017 (5) TMI 1468 - GUJARAT HIGH COURT ] to the facts of the present case - HELD THAT:- It is not the case of the appellant that the Tribunal has wrongly applied the decision to the facts of the present case. The sole ground put forth is that the Special Leave Petition filed by the revenue against the said decision is pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has challenged the order dated 22.04.2009 passed by the Income Tax Appellate Tribunal, Rajkot, Bench 'Rajkot' (hereinafter referred to as 'the Tribunal') in ITA No. 102/Rjt/2016 by proposing the following questions stated to be the substantial questions of law: "(A) Whether the Appellate Tribunal, on the facts and circumstances of the case and in law, was justified in holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the assessee is covered by the provisions of section 2(15) rws 13(8) of the Act? (D) Whether the Appellate Tribunal, on the facts and circumstances of the case and in law, was justified in allowing the benefit of exemptions u/s. 11 of the Act on ₹ 4,16,12,646/- being receipts towards development fund (₹ 38,95,060/-) public contribution (₹ 15,68,250/-) service & ameni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has wrongly applied the decision to the facts of the present case. The sole ground put forth is that the Special Leave Petition filed by the revenue against the said decision is pending before the Supreme Court. In the aforesaid premises, it is not necessary to set out the facts and contentions in detail. 5. For the reasons recorded in the decision of this court in the case of Ahmedabad Urban De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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