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2015 (5) TMI 260 - HC - Income TaxRegistration of trust granted under section 12A cancelled - ITAT restored registration - Held that:- The donations received by the society cannot be construed as capitation fee for the admission of students by the KLE University. Providing hostel to the students/ staff working for the society is incidental to achieve the object of providing education, namely, the object of the society. The Revenue appears to have not properly appreciated the legal point that though the chairman and a few members of "the society" are the chairman and members of "the KLE University", they are separate legal entities. There is no violation of any of the conditions stipulated under the Income-tax Act, warranting for cancellation of registration of the society, thus Tribunal on proper appreciation of the grounds urged by the society and the Revenue, has rightly restored the registration. - Decided in favour of assessee.
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