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2016 (11) TMI 1574 - AT - Income TaxNon-providing of exemption u/s 10(23C) (iiiad) - receipt of tuition fee and other levies - Held that:- As per case of the revenue, there is no change of material facts since A.Y. 2000-01 and 2001-02 and the judgment of the Hon’ble High Court of Uttarakhand in QUEENS’ EDUCATIONAL SOCIETY AND ST PAULS SR. SECONDARY SCHOOL [2007 (9) TMI 347 - UTTARAKHAND HIGH COURT] has since been set aside by the Hon’ble Supreme Court [2015 (3) TMI 619 - SUPREME COURT] and the reasoning of the ITAT given in the said case have been upheld, therefore the assessee was entitled to claim exemption U/s 10(23C)(iiiad) of the Act. In view thereof, the orders of the A.O. and the ld. CIT(A) are set aside and the appeal of the assessee is allowed.- decided against revenue
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