- (1.) The respondent assessee claimed exemption under Section 10(23) of the Income Tax Act, 1961 for the assessment years 1991-92 and 1992-93. The said exemption was claimed on the basis that the objects of the respondent assessee are exclusively charitable. The assessing officer rejected the claim. Appeals filed before the Commissioner (Appeals) were also dismissed. Aggrieved thereby, the assessee filed further appeals before the Income Tax Appellate Tribunal ( the Tribunal ). The Tribunal, by order dated 20-1-2001, allowed the appeals filed by the respondent assessee. The appellant filed appeals before the High Court of Gujarat. The revenue claimed that the following two substantial questions of law arise from the order of the Tribunal: (A) Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that the objects of the trust restricting benefit to the members of the club would fall within the purview of the act of general public utility under Section 2(15) of the Income Tax Act constituting as a Section of public and not a body of individual (B) Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that registration under Section 12A was a fait accompli to hold the assessing officer back from further probe into the objects of the trust
(2.) By the impugned order, the High Court dismissed the appeals, in limine, relying on a decision of the same court in the case of Hiralal Bhagwati v. CIT, holding that the questions raised in the appeals are covered by the aforesaid decision.
(3.) Being dissatisfied by the order of the High Court, the revenue has filed these appeals.;