(1.) The present appeal has been preferred by the appellants-Revenue by raising the following substantial questions of law :
(2.) We have heard Mr. E. I. Sanmathi, learned counsel appearing for the appellant -Revenue.
(3.) The learned counsel for the appellants-Revenue fairly concedes that the similar questions came to-be considered by this court in case of Director of Income-tax (Exemption) v. Al-Ameen Charitable Fund Trust in I. T. A. No. 62 of 2010 (2016) 383 ITR 517 (Kara) and allied matters and vide its decision dated February 22, 2016, the appeal of the Revenue has been dismissed.