SANGEET LODHA, J. - (1.) HEARD learned Counsel for the appellant.
(2.) THIS bunch of appeals arise out of a common order dt. 15th April, 2008 passed by the Income -tax Appellate Tribunal, Jodhpur Bench, Jodhpur (in short 'Tribunal' hereinafter), whereby the appeals preferred by the Revenue against the orders passed by the Commissioner of Income -tax (Appeals) [in short 'CIT(A)' hereinafter] have been dismissed and some of the appeals preferred by the assessee, stand partly allowed. According to the learned Counsel for the Revenue following substantial questions of law as set out in the appeals arising out of the orders passed by the learned Tribunal, require adjudication by this Court: 1. Whether the learned Tribunal was justified in confirming the order of CIT(A) directing the AO to adopt the status of assessee as charitable trust in accordance with order of the Tribunal dt. 14th Sept., 2007 notwithstanding that the issue of registration under Section 12A is under challenge by the Revenue ? 2. Whether the learned Tribunal is justified in confirming the order of CIT(A) directing the AO to compute the income of the assessee after verifying the application of income as per the provisions of Section 19 of the Rajasthan Agriculture Produce Marketing Act, 1961 whereas, the income should be computed as per the provisions of the IT Act, 1961 ? Whether/the learned Tribunal is justified in confirming the order passed by the CIT(A) directing the AO to allow deduction of contribution to Rajasthan Agriculture Marketing Board from the income of the assessee and to compute the income available for application to charitable purpose ignoring that the expenditure is not of revenue nature and the issue of registration under Section 12A of the IT Act, 1961 is under challenge by the Revenue ?
(3.) WHETHER the learned Tribunal is justified in confirming the order passed by the CIT(A) directing the AO in respect of the expenditure incurred on construction and repair work which is not of revenue nature ?;