Director Of Income Tax (Exemption v. M/S.worldwide Church Of God

(-1-) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION r NOTICE OF MOTION NO.882 OF 2005 WITH INCOME TAX APPEAL LODGING NO.415 OF 2005 Director of Income Tax (Exemption)...Appellant Vs. M/s.Worldwide Church of God........ Respondent Mr. P.S. Sahadevan for the Appellant. CORAM: F.I.REBELLO&R.S.MOHITE,JJ.DATED: 25TH MARCH, 2008 CORAM: F.I. R.S.MOHITE,JJ. DATED: 25TH MARCH, 2008 P.C.: P.C.: . There is a delay of 287 days. 2. The question of law formulated as under:- Substantial question of law arises in the present appeal is the correct interpretation of Section 11 and 13(1)(c) of the Income Tax Act and as to whether the assessee is eligible for exemption under Section 11 of the Act and the A.O. is justified in invoking the provisions of Section 13(1)(c) of the Act." 3. The Tribunal in so far as the remuneration paid to the three Trustees are concerned in the light of the finding recorded by the Commissioner (-2-) (Appeals) and similar amounts for services for the previous years were approved by the Revenue found that there was no substance in the action of the Assessing Officer and confirmed the findings of C.I.T. (Appeals). These are purely findings of fact and consequently the question to that extent would not arise. 4. In so far as the finding in the matter of receiving donation of Rs.4,27,800/- on capital account considering the finding by the C.I.T.(Appeals) confirmed the said finding namely that the donation was received for the purpose of purchase of a car after receiving permission from the Ministry of Home Affairs for the use by the Trustees and accordingly held that the C.I.T. (A) was right that there was no justification in making an addition of Rs.4,27,800/-. Similarly, the Tribunal confirmed the finding of the C.I.T. (A) in the matter of allowing depreciation. 5. These are purely findings of fact. The question of law as framed would not arise and consequently Notice of Motion along with Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.)(F.I.REBELLO, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.)