(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Ms.Mauna M.Bhatt, learned counsel appearing for the appellant.
2. Admit. We formulate the substantial question of law as under:
1. Whether the Appellate Tribunal has substantially erred in not taking cognizance the latest amendment in the nature of proviso to section 2(15) of the I.T.Act inserted with effect from 1.4.2009 ?
2. Whether the Appellate Tribunal has substantially erred in ignoring the fact that in view of the amended provisions of section 2(15) of the Act, the objects of the assessee association no more remain charitable ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top