JUDGMENT
1. The Revenue is aggrieved by an order dated October 8, 2002, passed by the Income-tax Appellate Tribunal, Delhi Bench “D” in I.T.A. No. 1731/ Del/1996 relevant for the assessment year 1981-82.
2. It will be noticed immediately that the controversy in this case has been pending for the last 25 years. The matter had gone up to the Income-tax Appellate Tribunal on three occasions and it is only after the third decision rendered by the Tribunal that the matter has come up before us under Section 260A of the Income-tax Act, 1961.
3. In the original assessment order, the Assessing Officer found in favor of the assessed that it was entitled to the benefit of exemption under Section 11 of the Act. There was some controversy with regard to expenses said to have been incurred by the assessed being hotel expenses, mess expenses and tents amounting to Rs. 90 lakhs in respect of a vedic science conference, which appears to have gore on for about 4 to 6 months in which more than 4,000 delegates had participated.
4. The assessed was aggrieved by the (disallowance of this amount and, therefore, filed an appeal.
5. The Commissioner of Income-tax (Appeals) remanded the matter to the file of the Assessing Officer with certain directions. The assessed preferred an appeal before the Tribunal and those directions were more or less confirmed by the Tribunal.
6. In the second round, a decision was taken against the assessed by the Assessing Officer and the matter travelled up to the Income-tax Appellate Tribunal which disposed of the appeal and in the second order, which was passed on February 21, 1994, the Tribunal came to the conclusion that the enquiry was to be restricted to the expenses incurred by the assessed and that the Assessing Officer could not go beyond the assessment order that was originally passed on March 30, 1984.
7. In the third round, with which we are concerned, the Tribunal noted that it was now quite clear that the question whether the assessed was entitled to exemption under Section 11 of the Act had already been settled in the original assessment order that was passed way back in 1984 and that issue could not be reopened. The only controversy was with regard to the disallowance of expenses of Rs. 90 lakhs towards hotel expenses, mess expenses and utilization of tents.
8. The Tribunal noted that on facts, the Departmental authorities were fully justified in holding that the expenses were in connection with the charitable activities of the assessed and, therefore, the assessed was entitled to allowance on this amount.
9. According to learned Counsel for the Revenue when the matter was remanded back by the Commissioner of Income-tax (Appeals) in the first round itself, the Assessing Officer could have reopened the entire gamut of facts and could have also gone behind the original assessment order to find out whether the assessed was entitled to exemption under Section 11 of the Act or not. We cannot agree with learned Counsel for the Revenue. The finding of the Assessing Officer was in favor of the assessed and it was held that the assessed was entitled to the benefit of exemption under Section 11 of the Act. That finding could not have been inquired into in appeal since that was not an issue before the appellate forum. The Revenue could have taken some other steps to have that finding set aside but the Revenue did not do so. On the basis of the assessed’s appeal with regard to the disallowance of Rs. 90 lakhs, the entire range of issues could not have been reopened including those issues that were already decided in favor of the assessed and not appealed against, the contention of learned Counsel for the Revenue that the directions issued by the appellate authorities permitted this, would obviously be incorrect.
10. We find that no substantial question of law arises. Dismissed.