INCOME TAX APPEAL DEFECTIVE No. - 76 of 2018 Appellant :- Commissioner Of Income Tax (Exemption)Gomti Nagar Lucknow Respondent :- M/S Sri Sai Trust Bhaluahi Baladpur Jaunpur Counsel for Appellant :- Manish Misra Hon'ble Munishwar Nath Bhandari,J. Hon'ble Alok Mathur,J. (C.M.Application No.146117 of 2018) 1. application for condonation of delay has been filed. Delay in filing appeal is of three months and twenty seven days. 2. Shri Ashish Bansal, Advocate and Shri Shashank Dhaon, Advocate have filed their Vakalatnama on behalf of respondent assessee. 3. reason for condonation of delay has been given and finding it to be justified and not opposed by learned counsel for assessee, application is allowed. 4. Delay in filing appeal is condoned. Order Date :- 2.9.2019 Shukla . Court No. - 4 Case :- INCOME TAX APPEAL DEFECTIVE No. - 76 of 2018 Appellant :- Commissioner Of Income Tax (Exemption)Gomti Nagar Lucknow Respondent :- M/S Sri Sai Trust Bhaluahi Baladpur Jaunpur Counsel for Appellant :- Manish Misra Hon'ble Munishwar Nath Bhandari,J. Hon'ble Alok Mathur,J. Heard. challenge to order of Tribunal has been made on factual grounds. Tribunal has remanded case back to authority concerned and since challenge to said order has not been made on any substantial question of law rather question framed for adjudication cannot be said to have substantial questions of law. order of remand could have challenged if substantial question of law is involved and not on facts. Accordingly, we do not find any reason to entertain this appeal not involving any substantial question of law. It is accordingly dismissed. Order Date :- 2.9.2019 Shukla Commissioner of Income-tax (Exemption), Lucknow v. Sri Sai Trust Bhaluahi Baladpur Jaunpur