The Revenue claimed that the following two substantial questions of law arise from the order of the Tribunal Whether, on the facts and circumstances of the case, the Income Tax Appellate 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 u s 2 15 of the Income Tax Act companystituting as a section of public and number a Body of Individuals?
O R D E R CIVIL APPEAL NOS.4305 4306 OF 2002 The respondent assessee claimed exemption under Section 10 23 of the Income tax Act, 1961 for the Assessment Years 1991 92 and 1992 93.
Being dissatisfied by the order of the High Court, the Revenue has filed these appeals.
The Tribunal, by order dated 20th January 2001, allowed the appeals filed by the respondent assessee.
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. Commissioner of Income Tax 2000 246 ITR 188 2000 161 CTR Gujarat 401 holding that the questions raised in the appeals are companyered by the aforesaid decision.
Appeals filed before the Commissioner of Income tax Appeals were also dismissed.
The said exemption was claimed on the basis that the objects of the respondent assessee are exclusively charitable.
The assessing officer rejected the claim.
B only.
The appellant filed appeals before the High Court of Gujarat.
Aggrieved thereby, the assessee filed further appeals before the Income Tax Appellate Tribunal the Tribunal .
A.Nos.4305 4306/02 companytd.
The appeals were number entertained in respect of Question No.
