Tax v. With The Aforesaid Liberty, The Appeal Filed By The Appellant Standsdismissed

(PRINCIPAL COMMISSIONER OF INCOME TAXVs RAJIV GANDHI PROUDYOGIKI VISHWAVIDYALAYA) [11][-][09][-][2019]Jabalpur, Dated : Shri Sanjay Lal, learned counsel for the appellant. Shri Sumit Nema, learned Senior Counsel with Shri Mukesh Agrawal,for the respondent. Heard. The appellant has filed this appeal being aggrieved by the order passedby the Income Tax Appellate Tribunal, Indore in I.T.A. No. 614/Ind/2018dated 08.02.2019. In the present appeal the appellant raised the following substantialquestions for adjudication:- "1. Whether, on the facts and circumstances of the case, ITAT is correct in restoring the issue to 1d. CIT(E) and directing togrant the registration u/s 12AA to to the Act irrespective of thefindings by the CIT(E) that the activities of the trust is not entirelycharitable for public at large ? 2. Whether on facts and in the circumstances of the case and in law, the ITAT is correct in not considering the findings of the1d. CIT(E) that the trust objects exist not for charitable purpose butfor the profit motive ? 3. Whether on facts and circumstances of the case and inlaw, the ITAT is correct in not considering the findings of the 1d.CIT(E) that trust has accumulated huge liquid funds and increasingFDRs to earn interest income which shows that the assessee objectsexist to earn profit making and not for charitable purpose ? 4. Whether on facts and circumstances of the case and inlaw, the ITAT is correct in not considering the findnigs of the 1d.CIT (E) that the trust is not getting his books of accounts audited as required by Rule 17A(1)(e) and section 12A of the Act ? 5. Any other ground that may be adduced at the time of hearing." It is not disputed that the said questions of law have been answeredagainst the Revenue by this court in the case of Commissioner of Income Tax Vs. D.P.R. Charitable Trust (2011) 18 ITJ 245(MP). It is informedthat though the Revenue has filed an S.L.P.(C) 7582/2012 before the SupremeCourt, there is no interim order or stay of the order passed by this court bythe Supreme Court and the matter is pending before the Supreme Court. In such circumstances, it is apparent that the issues raised by theappellant are squarely covered by the decision rendered in the case of D.P.R.Charitable Trust (supra), therefore, the present appeal is dismissed in termsof the order passed by this court in the case of D.P.R. Charitable Trust(supra) with liberty to the appellant to approach the Supreme Court. With the aforesaid liberty, the appeal filed by the appellant standsdismissed. (RAVI SHANKAR JHA)(VISHAL DHAGAT)ACTING CHIEF JUSTICEJUDGE MSP