:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.183 OF 2001 The Director of Income Tax (Exemption). ...Appellant. Vs. Maharashtra Mahila Udyam Trust, Mumbai. ...Respondent. Mr.R.K.Sharma with Mr.P.S.Sahadevan for the Appellant. Mr.Y.P.Trivedi,Sr. Counsel with Mrs. V.B.Patel for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 28TH JANUARY,2008. PC : 1. In the instant case Assessing Officer held that the amount received by the assessee were not donations. In an appeal preferred, Commissioner (Appeals) noted that seven persons were examined who had stated that donations were given to Engineering College. Admittedly, the assessee is not running the engineering college and the amount of donation accepted to the extent of Rs.5000/- to Rs.15,000/-. However, at the same time, gave liberty to the Assessing Officer that if subsequently evidence is collected by the Assessing Officer to show that other donors have also given donation then he will be free to take action according to the provisions of law. The revenue aggrieved by the order of the Commissioner (Appeals) preferred appeal before ITAT. The ITAT also noted the finding recorded by the tribunal and concurrent with the same. It was :2: further noted in Para-7 of the order that though there are only 25 seats in the college, the assessee have received donation from 85 donors. and only seven donors were examined by the Assessing Officer. It cannot be said that the tribunal had arrived at wrong conclusion on the basis of the material and consequently it cannot be said that the findings are perverse. Apart from that, the Commissioner (Appeals) had left it to the A.O. that in the event fresh evidence is collected then to reassess the matter based on the material that will be available. . In our opinion, considering the above facts, the question of law as framed, would not arise and consequently the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)