MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1510 of 2005 IN INCOME TAX APPEAL LODGING NO.617 OF 2005 The Director of Income-tax (Exemption) Mumbai ..Appellant Vs. Institute of Banking Personnel Selection ...Respondent Mr. P.S.Sahadevan,for the Appellant. Mr.K.B. Bhujle for the respondent CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 4TH SEPTEMEBR, 2007 DATED: 4TH SEPTEMEBR, 2007 DATED: 4TH SEPTEMEBR, 2007 P.C. . There is a delay of 308 days in preferring the Appeal. There is an affidavit in support of Smt. Rita K. Dokania. Respondents have filed a reply of Shri Manohar V. Desai, Deputy General Manager. In the said affidavit it is set out that in the case of Commissioner of Income Tax Vs. Institute of Banking Personnel Selection (IBPS) reported in (2001) 131 Taxman 386 this Court has held that the Respondent (assessee) is a Charitable Trust and having the benefit of Section 11 of the Income Tax Act, 1961. 2. In our opinion considering that the issue having been decided and even otherwise the cause would not amount to sufficient cause, Motion has to be dismissed. Hence Motion dismissed. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.)