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SUPREME COURT OF INDIA

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CASE NO.:

Appeal (civil) 4305-4306 of 2002

PETITIONER:

Asstt. Commissioner of Income Tax, Surat

RESPONDENT:

Surat City Gymkhana

DATE OF JUDGMENT: 04/03/2008

BENCH:

ASHOK BHAN & DALVEER BHANDARI

JUDGMENT:

JUDGMENT

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. The said exemption was claimed

on the basis that the objects of the respondent-assessee are exclusively charitable. The

assessing officer rejected the claim. Appeals filed before the Commissioner of Income-tax

(Appeals) were also dismissed. Aggrieved thereby, the assessee filed further appeals before

the Income Tax Appellate Tribunal (’the Tribunal’). The Tribunal, by order dated 20th

January 2001, allowed the appeals filed by the respondent-assessee. The appellant filed

appeals before the High Court of Gujarat. The Revenue claimed that the following two

substantial questions of law arise from the order of the Tribunal :

"(A) Whether, on the facts and circumstances of the case, the Income Tax

Appellate Tribunal