Director Of Income-Tax vs Dalmiya Jan Kalyan Trust
2002 Latest Caselaw 1119 Del

JUDGMENT

1. This appeal under Section 260A of the Income-tax Act, 1961 (for short "the Act"), is directed against the order dated July 11, 2001, passed by the Income-tax Appellate Tribunal (for short "the Tribunal") in I. T. A. No. 795/Delhi of 1996 pertaining to the assessment year 1992-93.

2. The Assessing Officer had disallowed exemption to the assessed-trust under Section 11 of the Act mainly on the ground that the assessed had failed to prove the genuineness of the donations received by it from various persons, inasmuch as the donors were not produced for examination.

3. While allowing the assessed's appeal against the said order by the Assessing Officer and directing the Assessing Officer to grant exemption to the assessed under Section 11 of the Act, the Commissioner of Income-tax (Appeals) 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 Assessing Officer. In fact, the Commissioner 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 Assessing Officer 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.

4. 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.