2023 (2) TMI 1368

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) is directed against the order dated 30th January, 2009 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata (the Tribunal) in ITA No.2101/Kol/2008 and ITA No.44/Kol/2009. The appeal was admitted on 11th April, 2012 on the following substantial question of law: (i) Whether, on the facts and circumstances of the case, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itable institution or trust, if it is at the commencement stage, the powers of DIT with whom the application is filed by such trust/institution are limited to the aspect of examining whether or not the objects of the trust are charitable nature. The revenue does not dispute the fact that the objects of the trust are religious and charitable in nature. If such be the factual position, the learned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X