Itta/41/2014 Of The Director Of Income-Tax [Exemptions] v. Perika Vidyarthi Vasathi Gruham

HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.41 of 2014 Date: 13-02-2014 Between: The Director of Income Tax (Exemptions),Hyderabad .....Appellant AND Perika Vidyarthi Vasathi Gruham,Hyderabad. ...Respondent HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.41 of 2014 JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta ) We have heard the learned Counsel for the appellant andgone through the judgment and order of the learned Tribunal. It appears that the learned Tribunal on fact found that theassessee trust has been carrying on charitable activities for morethan one community and hence the provisions of Explanation 2 toSection 13 (1) (b) of the Income Tax Act are fulfilled. Moreover, itwas also found that after granting registration to the assessee, anapproval under Section 80G(5) has been granted earliertill 31-03-2009. The learned Tribunal following the rule ofconsistency has granted the relief. We, therefore, do not find anyreason to interfere with the judgment and order of the learnedTribunal. Accordingly, the appeal is dismissed. No order as to costs. ___________________ K.J. SENGUPTA, CJ __________________ SANJAY KUMAR, J 13-02-2014 Gsn