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2019 (11) TMI 1756 - ITAT CHENNAIExemption u/s 11 - Assessment of trust - voluntary donation received - Whether CIT-A erred deleting the disallowance made and accepted the assessee’s claim as voluntary donation received whereas the alleged donations were in fact capitation fee collected for admission in an Engineering College run by Shri Venkateswara Educational and Health Trust? - HELD THAT:- Perusal of the orders of the Co-ordinated Bench of this Tribunal in the assessee’s own case in respect of all assessees clearly show that the Co-ordinated Bench of this Tribunal has confirmed the order of the learned CIT (Appeals) for the Assessment Year 2011-12 2017 (4) TMI 1605 - ITAT CHENNAI] by holding that no interference was necessary in respect of the decision of the learned CIT (Appeals) who has extensively analyzed the issue and decided the matter by placing reliance on the various decisions of the Hon’ble High Court and upheld the orders of the learned Commissioner of Income Tax (Appeals). Thus we find no reason to interfere in the order of the learned Commissioner of Income Tax (Appeals). Consequently, the appeals filed by the Revenue stands dismissed.
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