Itxa/863/2011 Of The Commissioner Of Income Tax-Iii-Pune v. Swami Vivekanand Prathisthan .Pune

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.863 OF 2011 The Commissioner of Income TaxIII, Pune..Appellant.V/s.Swami Vivekanand Prathisthan, Pune..Respondent. Respondent. Mr. Vimal Gupta, Sr. Advocate i/b. Padma Divakar, for the Appellant.Mr. Rahul Karnik i/b. Meenal Shringarpure, for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 6[th] FEBRUARY, 2013. Heard. In this Appeal by the Revenue for the Assessment Year 2006-07, the following question has been raised for our consideration: “Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in setting aside the issue relating to the approval/s 80G of the Income Tax Act 1961 without properly appreciating the factual and legal matrix of the case as clearly brought in the order rejecting the renewal of approval u/s 80G?” 2By the impugned order, the tribunal has set aside the order of the Commissioner of Income Tax and restored the matter for fresh hearing and disposal to the Commissioner of Income Tax. In that view of the matter, we see no reason to entertain the present proposed question of law formulated by the Revenue. 3Accordingly, appeal is dismissed with no order as to costs. 4However, we make it clear that all contentions are kept open before the Commissioner of Income Tax. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)