High Court Of Delhi
Director Of Income Tax (Exemptions) vs. Dalmia Jan Kalyan Trust
Section : 260A
Asst. Year : 1992-93
D.K. Jain & Ms. Sharda Aggarwal, JJ.
IT Appeal No. 152 of 2002
22nd July, 2002
R.D. Jolly with S.C. Sharma, for the Appellant : None, for the Respondent
BY THE COURT :
This appeal under s. 260A of the IT Act, 1961 (for short “the Act”), is directed against the order dt. 11th July, 2001, passed by the Income-tax Appellate Tribunal (for short “the Tribunal”) in ITA No. 795/Delhi/1996 pertaining to the asst. yr. 1992-93.
2. The AO had disallowed exemption to the assessee-trust under s. 11 of the Act mainly on the ground that the assessee had failed to prove the genuineness of the donations received by it from various persons, inasmuch as the donors were not produced for examination. While allowing the assessee’s appeal against the said order by the AO and directing the AO to grant exemption to the assessee under s. 11 of the Act, the CIT(A) has dealt with all the subject donations and has recorded a categorical finding that all the relevant details, including the addresses of the donors were furnished to the AO. In fact, the CIT(A) has also recorded that the details of the cheques issued by the donors towards the corpus along with permanent account numbers were furnished but for the reasons best known to the AO these facts were not taken note of in the assessment order. The Tribunal, by the impugned order, has upheld these findings recorded by the Tribunal. The aforenoted concurrent findings recorded by the two appellate authorities are pure findings of fact giving rise to no question of law much less a substantial question of law. The appeal is, accordingly, dismissed.
[Citation : 258 ITR 95]