- (1.) ALL the appeals have been filed by the Department under Section 260A of the Income -Tax Act, 1961 against the different judgments and orders passed by the Income Tax Appellate Tribunal, Lucknow. The details of the Income Tax Appeals are as under: - JUDGEMENT_790_TLALL0_2013.htm
(2.) ON 22.04.2010, a Coordinate Bench of this Court has admitted the Appeal No. 149 of 2009, on the following substantial question of law: - "Whether keeping the facts and circumstances of the case, the Tribunal had committed substantially illegal by holding that the income of the assessee is exempted under Section 11 of the Income Tax Act, though there is no condition that no profit should be earned by its activities and the profit earned will not be distributed amongst the stake holders and the finding of the Tribunal with regard to exemption under Section 12 of the Act is also substantially illegal ?" On 26.03.2010, a Coordinate Bench of this Court has admitted the Appeal No.31 of 2010, on the following substantial question of law: - "Whether by assuming registration under Section 12AA of the Income Tax Act and exempting income of the Assessee without considering the dispute in terms of Sections 11, 12 and 13 of the Income Tax Act coupled with nature of activities, the Tribunal has acted arbitrarily or substantially illegally ?"
(3.) ON 16.12.2010, another Coordinate Bench of this Court has admitted the Appeal No.114 of 2010 on the following substantial question of law: - "Whether the learned Income Tax Appellate Tribunal was correct in law in holding that without exhausting the provisions contained in section 143(2) of the Act the proceedings initiated by the Assessing Officer by issuing notice u/s 148 of the Act were not valid in the given facts and circumstances of the case". Remaining two appeals were connected with the above - mentioned appeals.;