Director Of Income Tax (Exemptions v. Sir Sobha Singh Public Charitatable Trust

$~R-128*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA No. 657/2005 DIRECTOR OF INCOME TAX (EXEMPTIONS) ..... AppellantThrough:Mr. Rahul Kaushik, Senior StandingCounsel for the Income TaxDepartment. versus SIR SOBHA SINGH PUBLIC CHARITATABLE TRUST ..... Respondent Through:Ms. Kavita Jha, Mr. CORAM:JUSTICE S. MURALIDHARJUSTICE PRATHIBA M. SINGH O R D E R%28.08.2017 1. The Revenue is in appeal against an order dated 20[th]January 2005 passedby the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 1131/Del/2002for the Assessment Year (‘AY’) 1998-99 2. While admitting this appeal on 12[th]July 2006, the following question wasframed for consideration: “Whether the Income Tax Appellate Tribunal was correct inlaw in holding that the assessee was entitled to the benefit ofSection 11 of the Income Tax Act, 1961? 3. This Court, in its decision dated 20[th]August 2014 in ITA Nos. 121/2002 (The Director of I.T. (Exemption) v. Sobha Singh Public Charitable Trust) has answered an identical question that arose in the Assessee’s own case for AY 1992-93 in favour of the Assessee and that decision has not beenchallenged by the Revenue. 4. In that view of the matter, the question framed is answered in affirmative,i.e. in favour of the Assessee and against the Revenue. 5. This appeal is, accordingly, dismissed. S. MURALIDHAR, J. AUGUST 28, 2017j PRATHIBA M. SINGH, J.