COMMISSIONER OF INCOME TAX DEHRADUN Vs. NATIONAL INSTITUTE OF AERONAUTICAL ENGINEERING EDUCATIONAL SOCIETY

JUDGEMENT

(1.) THIS appeal, preferred under Section 260 -A of Income Tax Act, 1961 (herein after referred as the Act), is directed against the order dated 12.08.2005, passed by Income Tax Appellate Tribunal, Delhi Bench "D" New Delhi, whereby ITA No. 4278/Del/2004, preferred by the assessee/respondent -National Institute of Aeronautical Engineering Educational Society, was allowed against the order dated 14.09.2004, passed by Commissioner of Income Tax, Dehradun, under Section 12AA (1) (b) (ii) of Income Tax Act, 1961.

(2.) HEARD learned counsel for the appellant. None appeared on behalf of the respondent/assessee even after being sufficiently served with the notices. Affidavit of service is on record.

(3.) QUESTION of law involved in this appeal is as under: - Whether the Income Tax Appellate Tribunal has erred in law in holding that assessee carried on activity for charitable purpose in terms of Section 2(15) and directing Commissioner of Income Tax to grant registration under Section 12 -AA to the assessee society?