IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                          ITA 189/2002


          DIRECTOR OF I.T. (EXEMPTION)        ..... Appellant
                                   Through  Mr.R.D.Jolly
                            with Ms. Rashmi Chopra, Advocates

                              versus

          BHARAT KALYAN PRATISHTHAN           ..... Respondent
                                   Through   Nemo


          CORAM:
          HON'BLE MR. JUSTICE D.K. JAIN
          HON'BLE MS. JUSTICE SHARDA AGGARWAL


                              O R D E R
                             -----------
                            16.08.2002


          CM 86/2002
                 Allowed subject to just exceptions.
          ITA 189/2002
                 This  is  an appeal under Section 260-A  of  the
          Income-tax  Act, 1961 by the Revenue against the  order
          of the Income-tax Appellate Tribunal Delhi Bench-D, New
          Delhi  in ITA No.3593/Del/96, pertaining to  assessment
          year  1992-93.  According to the Revenue, the following
          substantial question of law arises for determination:

                 "Whether the ITAT has erred both on facts
                 and   merits  in   granting  benefit   of
                 exemptions  u/s 11 of the Income-tax  Act
                 to the assessee ?"

                 From the impugned order of the Tribunal, we find
          that while granting relief to the assessee the Tribunal
                                                      ...contd/-
                                   : 2 :           [ITA 189/02]

          has  relied on its earlier order dated 19 October  2001
          in  ITA  No.7156/Del/94, pertaining to  the  assessment
          year  1991-92.  Against the said order the Revenue  had
          filed  an appeal, being ITA No.125/02.  The said appeal
          was  dismissed  by  this Court on 19 July 2002  on  the
          ground  that the findings recorded by the Tribunal were
          pure findings of fact and no question of law, much less
          a substantial question of law, had arisen from the said
          order.
                 Following  the  said order, this appeal is  also
          dismissed.


                                                D.K. JAIN, J




                                         SHARDA AGGARWAL, J
          AUGUST 16, 2002
          "v"