DIRECTOR OF INCOME TAX Vs. SIKAR CHARITABLE TRUST

JUDGEMENT

(1.) THIS appeal under S. 260A of the IT Act, 1961 is directed against the order, dt. 3rd May, 2001, passed by the Income Tax Appellant Tribunal New Delhi (for short the Tribunal) in ITA No. 4546/Del/93, pertaining to the asst. yr. 1985-86.

(2.) WE find that while dismissing Revenue's appeal, the Tribunal has relied on its earlier order in ITA No. 4029/Del/93, dt. 17th Nov., 1999, in the case of the assessee itself. It is not in dispute that appeal filed, by the Revenue against the said order, being ITA No. 147/2000, was dismissed by this Court on 5th Oct., 2001 [reported as Director of IT (Exemption) vs. Sikar Charitable Trust (2002) 178 CTR (Del) 116-Ed.]. It is also pointed out by Mr. Minocha, who has put in appearance on behalf of assessee, though notice is yet to be issued, that the appeal against another order on the issue, passed by the Tribunal in the case of Wardha Charitable Trust vs. Addl. Director of IT (Exemption) in ITA No. 5959/Del/92, pertaining to asst. yr. 1985-86, and relied upon in the impugned order, has also been dismissed by this Court.

(3.) AT this stage it is pointed out by Mr .Jolly, learned senior standing counsel for the Revenue, that a Special Leave Petition has been filed against the earlier orders passed by this Court. However, learned counsel is not in a position to state as to whether the leave to appeal has been granted or not.