The Director Of Income-Tax, (Exemptions) v. Carmel Education Society

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY ITTA.No.660 of 2015 JUDGMENT: (Per the Hon'ble Sri Justice Ramesh Ranganathan) This appeal is preferred by the Revenue against the order passed by the Income Tax Appellate Tribunal, Hyderabad in I.T.A.No.250/Hyd/11, for the assessment year 2008-09. The Revenue's contention that the assessee was ineligible to claim exemption under Section 11 of the Act in the absence of approval under sub-clause (vi) to Section 10(23C) of the Income Tax Act, 1961 was rejected by the Tribunal and the matter was remanded to the assessing authority to verify the assessee's claim for exemption under Section 11 of the Act. An identical question of law fell for consideration in I.T.T.A.No.635 of 2015 and this Court, by its order dated 13.07.2016, dismissed the appeal.

Following the order passed by this Court in I.T.T.A.No.635 of 2015 dated 13.07.2016, and in terms thereof, this appeal is also dismissed. Miscellaneous petitions pending, if any, shall also stand dismissed. There shall be no order as to costs. ______________________________ (RAMESH RANGANATHAN, J) ___________________________________ (M.SATYANARAYANA MURTHY, J) 13th July 2016 JSU THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY

ITTA.No.660 of 2015 Date: 13.07.2016 JSU