Dismissing the appeal of the Revenue the Court held that in the absence of any change in the law and of any fresh facts shown to be involved in the AY. 2014-15, the Tribunal had not committed any error in following the rule of consistency and in taking the same view as in the assessee’s own case for the AY. 2010-11. No question of law arose. (AY. 2014-15)
CIT v. Swami Omkarananda Saraswati Charitable Trust (2023)453 ITR 245 (All)(HC)
S. 11 : Property held for charitable purposes- Res Judicata -Rule of consistency-Benefits granted in earlier years-Order of Tribunal affirmed. [S. 12, 260A]