TMI Blog2014 (4) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO is directed to verify the claim of the assessee and if the assessee has not collected any money over and above the prescribed fees for admission of the student by whatever name called and if the assessee otherwise has fulfilled the conditions prescribed u/s 11 to 13 of the Act, then, it will be eligible for exemption u/s 11 of the Act – thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Revenue. - I.T.A. Nos. 1609, 1610 & 1611/Hyd/2013 - - - Dated:- 4-4-2014 - Shri Chandra Poojari And Shri Saktijit Dey,JJ. For the Petitioner : Shri Jeevan Lal Lavidiya For the Respondent : Shri A. V. Raghuram ORDER Per Saktijit Dey, JM: These appeals filed by the Department are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see contended that even in absence of approval u/s 10(23C) of the Act, the assessee will be entitled for exemption u/s 11 of the Act, as it has fulfilled all other conditions prescribed therein. The Assessing Officer though accepted the fact that the assessee has been registered u/s 12A of the Act, but, she refused exemption u/s 11 of the Act to the assessee on the ground that the assessee being an educational institution can only avail exception u/s 10(23C)(vi). As the assessee has not obtained approval u/s 10(23C)(vi), it is not eligible for exemption and accordingly completed the assessment. Being aggrieved of the assessment order so passed for all the aforesaid assessment years, the assessee preferred appeal before the CIT(A). 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (SC) 3. Rajasthani Siksha Samithi (ITA No 80 81/Hyd/2008) 4. St. Theresa's Convent Society, .Hyderabad (ITA No. 844/Hyd/08) 5. ADIT(Exemptions) vs Louis Educational Society, (ITA No 1456/Hyd/2008, dt 26.12.2008) 6. AP Society for Knowledge (ITA No. 843/Hyd/09, dt 09.10.2009. 3.3 It was held in these. cases that once all the requisite conditions for exemption under sec. 11 were met, even if the conditions under sec. 10(23C)(vi) had not been complied with, there would be no bar to seek exemption under sec. 11. 3.4 It is further seen that the jurisdictional ITAT has held that if donations are received compulsorily for the admission of students, by whatever name called, i.e. donation, building fund, auditorium fund, et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approval u/s 10(23C)(vi) of the Act. However, in our view, the Assessing Officer is not correct in denying exemption to the assessee on that ground alone. It is well settled by number of decisions of the ITAT, Hyderabad Benches that even in absence of approval u/s 10(23C)(vi) of the Act, the assessee can make an alternative claim of exemption u/s 11 of the Act if, otherwise, it satisfies the conditions laid down therein. Therefore, the CIT(A) s order being in tune with the consistent view of this Tribunal, we do not find any infirmity in the same. So far as the other direction of the CIT(A) to the Assessing Officer to verify and allow exemption u/s 11 of the Act, if the assessee has not collected any money by whatever name called over and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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