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2014 (1) TMI 1310 - ITAT DELHIEx-parte judgement passed without serving of notice – Disallowance of Deduction u/s 10(23C) of the Act – Society registered for imparting education – Held that:- The assessee is a society established for the purpose of imparting education and not for the profit motive - it is clear from the constitution of the society, that the assessee society was running a B.Ed. college under the name and style of Aditya College of Education at Warehouse Road, Ch. Dadri, Distt. Bhiwani - The college was provisionally affiliated with Maharshi Dayanand University, Rohtak - The provisional affiliation of the college was withdrawn by the University and the college was not allowed admission for the B.Ed course for the session 2009-10 – The assessee has been condemned unheard - the assessee did not willfully absent itself before the Assessing Officer in the assessment proceedings - It could not appear before the Assessing Officer because the Society had been closed down on the withdrawal by the MD University, Rohtak of affiliation to the college run by the society – it would be proper to remit back the matter – Thus, the matter remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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