S.J. VAZIFDAR, J.

After we reserved judgment in ITA No.62 of 2015, Mrs. Radhika Suri, the learned senior counsel requested us to hear ITA No.147 of 2016 stating that similar questions arise therein. We acceded to the request and decided to dispose of the appeals by a common judgment for two reasons. Firstly, the provisions of the Income Tax Act, 1961, that fall for consideration and the judgments relied upon by the assesses in both the appeals are the same. Secondly, the contrasting facts in both appeals, which have led to different results, illustrate the working of the provisions of the Act.

2. We will first deal with ITA No. 62 of 2015 which was heard first.

3. This is an appeal against the order of the Income Tax Appellate Tribunal dated 26.11.2014 setting aside the order of the Commissioner of Income Tax (Appeals) and restoring that of the Assessing Officer. The matter pertains to the Assessment Year 2009-10.

4. According to the appellant, the following substantial questions of law arise in this case:-

“(i) Whether in fact and circumstances of the case the purpose/objects of the appellant are charitable in nature despite the 2008 Amendment particularly when there is no ch