IN THE HIGH COURT OF DELHI AT NEW DELHI 
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 05.09.2011 
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 Present: Mr. Abhishek Maratha, Advocate for the appellant. 
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 +ITA 1039/2011 
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 The application of the respondent/assessee for grant of exemption 
 under Section 80G of the I.T. Act was denied by the Director of Income 
 Tax (Exemptions) vide orders dated 03.09.2009.  The respondent challenged 
 that order by filing appeal before the Tribunal which appeal has been 
 allowed by the Tribunal.  It is against that order that the present 
 appeal has been preferred by the appellant. 
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 The perusal of the order of the Director of Income Tax (Exemptions) 
 would reveal that it had taken into consideration the order by the 
 Assessing Officer in respect of assessment year 2006-07 whereby the 
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 Assessing Officer had denied the exemption to the assessee under Section 11 of the Income Tax Act.  The Assessing Officer had denied the exemption 
 on the ground that various donations received by the respondent school 
 from various persons were taken forcibly by the school from the parents 
 whose children were admitted in the school and since these are 
 involuntary donations, the exemption under section 11 was denied by the 
 Assessing Officer.  Taking the same as the basis, the DIT (Exemptions) 
 denied the benefit of section 80-G as well to the assessee. 
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 In the appeal, the Tribunal has revisited the entire gamut of 
 controversy in the light of facts shown to it and matter produced, and 
 has come to categorical finding of fact that the donations were not 
 forcible but these were voluntary donations given by the parents.  Since 
 this is a finding of fact, a perusal of the order of the tribunal would 
 show that it has taken into consideration all the relevant aspects and 
 discussed the same in detail.  No question of law arises.  This appeal is 
 accordingly dismissed. 
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 A.K. SIKRI, J. 
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 J.R. MIDHA, J. 
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 September 05, 2011 
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 awanish 
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 #02 
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