COMMISSIONER OF INCOME TAX Vs. ORPAT CHARITABLE TRUST

JUDGEMENT

(1.) SINCE , the issue involved in all these appeals is common, they are head together and disposed of by this common judgment.

(2.) BY way of this group of appeals, the appellant -Revenue seeks to challenge the order of the learned ITAT, Rajkot Bench, Rajkot (for short, 'the Tribunal'), Dated: 28.06.2005, passed in (1) ITA No. 685/Rjt/2003 for the A.Y. 1997 -98, (2) ITA No. 686/Rjt/2003 for the A.Y. 1998 -99, (3) ITA No. 687/Rjt/2003 for the A.Y. 1999 -00 as well as the order of the Tribunal in (4) ITA No. 429/Rjt/2007, Dated: 06.11.2008, for the A.Y. 2001 -02, (5) ITA No. 1147/Rjt/2004, Dated: 22.11.2005, for the A.Y. 1997 -98 and (6) ITA No. 1584/Rjt/2005, Dated: 28.02.2006, for the A.Y. 2000 -01.

(3.) PRESENT Tax Appeals involves the questions of law, which are more or less similar in nature and read as under;