JUDGMENT 1.They are heard on the question of admission. 2. Identical question as has been posed in this appeal under section 260-A of the Income Tax Act, pertaining to the respondent assessee for the assessment year 2004-2005, has already been considered and decided by a Bench of this Court in I.T.A. No. 7 of 2010 (Commissioner of Income Tax Vs. M/s Franciscan Clarist Society, Bhopal), vide order-dated 27.3.2014. 3. Except for the fact that the present appeal is for the assessment year 2003-2004, there is no difference in the matter, which has already been decided by this Court as indicated hereinabove. 4. Accordingly, for the grounds and reasons already indicated by this Court on 27.3.2014, in I.T.A. No. 7 of 2010, we see no reason to interfere into the matter by taking a different view. 5. The appeal stands dismissed, on the terms thereof.