IN THE HIGH COURT OF DELHI AT NEW DELHI 
 3. 
         ITA 722/2007  
 . 
 COMMISSIONER OF INCOME DELHI X                          ..... Appellant 
 Through Ms. Rashmi Chopra, Advocate. 
 . 
 versus 
 MEHTA CHARITABLE PRAJNALAY TRUST           ... Respondent 
 Through Ms. Kavita Jha, Advocate. 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 O R D E R 
                               10.08.2007 
 Admit. 
 After hearing learned counsel for the parties, we are of the view that 
 the following questions of law arise for our consideration: 
 ?1.       Whether the Income Tax Appellate Tribunal was correct in law in 
 holding that the Assessee is entitled for exemption under Section 11 of the 
 Income Tax Act? 
 . 
 . 
 ITA 722/2007 
 page 1/2 
 . 
 2.       Whether the Income Tax Appellate Tribunal was justified in law in 
 holding that the business activities carried on by the Assessee were incidental 
 to the main aims and objects of the Trust which are of charitable nature? 
 . 
 . 
 Filing of paper book is dispensed with. 
 List along with ITA No. 309 of 2003. 
 . 
 MADAN B. LOKUR, J 
 . 
 AUGUST 10, 2007                            S. MURALIDHAR, J 
 . 
 . 
 dn 
 . 
 . 
 . 
 ITA 722/2007 
 page 2/2