COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD Vs. WATER AND LAND MANAGEMENT TRAINING AND RESEARCH INSTITUTE

JUDGEMENT

(1.) This appeal is filed by the Revenue under Section 260A of the Income Tax Act, 1961, raising the following reframed substantial question of law:

(2.) Heard Mr. J.V. Prasad, learned Senior Standing Counsel for Revenue and Mr. K.Vasantkumar, learned counsel appearing for the respondent.

(3.) Even according to the Revenue, the respondent/ assessee is an institution established in the year 1983 under the control of the Irrigation Department of the Government of Andhra Pradesh. The assessee filed an application in Form No.10A on 19-01-2012 seeking registration under Section 12AA of the Income Tax Act, 1961.