DIRECTOR OF INCOME-TAX (EXEMPTIONS) Vs. KHAR GYMKHANA

JUDGEMENT

(1.) This Appeal under Sec. 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 10th July, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal)for the Assessment Year 2009-10.

(2.) The Revenue urges the following questions of law for our consideration:

(3.) The Respondent-Assessee has been registered as a Trust w.e.f. 20th March, 1984 under the Act.