M.N. Bhandari, J. - (1.) By these appeals, a challenge is made to the common order dated 22.1.2014 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur for the assessment years 2008-09 and 2009-10.
(2.) Learned counsel for appellant submits that benefit of section 10 (23BBA) of the Income Tax Act, 1961 (for short 'the Act of 1961') was not available to the assessee as the Bade Mathureshji Temple Board created under section 92 of the Code of Civil Procedure, 1908 was not registered. In absence of the registration of the Board, exemption provided under section 10 (23BBA) of the Act of 1961 could not have been given. The learned Tribunal, however, applied section 10 (23BBA) of the Act in ignorance of sections 11 and 12 of the Act thus the impugned order passed by the ITAT may be set aside. Since the issue raised by the appellant involves substantial question of law, hence, it may be framed and notices be issued to the assessee.
(3.) We have considered the submissions made by the learned counsel and perused the record.;