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2017 (7) TMI 138 - HC - Income TaxAddition on anonymous donations under Section 115 BBC - Held that:- We do not hold that the remand report once called would be binding on the Appellate Commissioner. The remand report would be in the nature of fact finding commission, which the Assessing Officer would present before the Appellate Commissioner in view of additional documents or evidence produced by the assessee or the department, as the case may be. However, in the present case, the Commissioner (Appeals) did not cite sufficient or appropriate reasons to discard such report of the Assessing Officer and proceeded to confirm the addition ignoring the additional information supplied by the assessee before him. This order was rectified by the Tribunal. Addition made on account of admission fees - treated as an income in the hands of the assessee - Held that:- The Tribunal as noticed that said sum of ₹ 67.80 Lacs was by way of receipt from admission fees. The trust had passed a resolution receiving admission fees separately from the students with specific stipulation that the same would be used for educational purposes. That being the position, no question of law arises.
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