DIRECTOR OF INCOME TAX Vs. SIKAR CHARITABLE TRUST

JUDGEMENT

(1.) HEARD .

(2.) NEITHER the AO nor the CIT(A) had recorded any finding as regards the unauthorised manner of utilisation of the funds realised. It has not been indicated as to how there was infraction of any statutory requirement. On the contrary the Tribunal has recorded a clear finding that there was due compliance with the statutory requirements. In view of such findings of fact recorded by the Tribunal holding that the case of the assessee fell beyond the ken of S. 13 of the IT Act, 1961, no question of law, much less a substantial question of law arises from the order of the Tribunal. We find no merit in this appeal, which is accordingly dismissed.