TMI Blog2011 (4) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees are directed against the orders of the Commissioner of Income-tax(Appeals). Since identical issue is involved, these appeals and cross-objections are being disposed off with this consolidated order. Revenue s Appeals: 2. Identical grounds of in the Revenue s appeals are as under- 1. The order of the CIT(A) is not acceptable as it is erroneous on facts and in law. 2. The CIT(A) erred in holding that the assessee is eligible for exemption u/s. 11 of the IT Act and the exemption u/s. 11 can be alternatively claimed. 3. The CIT(A) ought to have confirmed the assessment as it is mandatory on the part of the assessee to obtain notification us/. 10(23C)(iv) of the IT Act. 4. The decision of ITAT in St. Theresa s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act and whether it is mandatory on their part to obtain notification under S.10(23C) (vi) of the Act has been concluded in favour of the assessee with series of decisions, which are as under- (a) CIT V/s. Bar Council of Maharashtra (130 ITR 28)-SC (b) CIT V/s. Saraswathi Poor Students Fund(150 ITR 142)-Kar (c) Bar Council of U.P. V/s. CIT (148 ITR 584)-All (d) American Hotel and Lodging Association/Educational Institute V/s. CBDT (170 Taxman 306)-SC (e) Decisions of ITAT, Hyderabad in the cases of- (i) Rajasthani Siksha Samiti (ITA No.80-81/Hyd/2008) (ii) St. Therasa s Convent Society (ITA No.844/Hyd/2008) (iii) St. Louis Educational Society (ITA No. 1456/Hyd/2008) He also placed reliance on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -(Exemption) V/s. Louis Education Society (ITA No.456/Hyd/2008) dated 28.12.2008. We find that the assessing officer has not doubted the eligibility of the assessees for exemption under S.11 of the Act and the only objection of the assessing officer is with regard to non-approval of the assessees under S.10(23C)(vi) of the Act. The issue being covered in favour of the assessees with series of decisions of the Hon ble Courts and this Tribunal cited supra, we hold that the assessees can make an alternative claim for exemption under S.11 of the Act and there being no mistake in the orders of the CIT(A) in deciding the issue in favour of the assessees, the same are accordingly confirmed and the grounds of the Revenue in these appeals are reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the assessing officer has not raised any such issue of collection of any amount in addition to the fee, normally chargeable as he was satisfied that no such donations were collected by the assessees and therefore, there was no occasion for the CIT(A) to refer the matter back to the assessing officer to verify the same again. 8. The learned CIT-DR has opposed the submissions of the learned counsel for the assessee. He submitted that the decision of the Hyderabad Bench of the Tribunal in DIT(Exemption) V/s. Vasavi Academy of Education, (supra) is clear on the issue and it has been held therein that in case the assessee has collected any donation or capitation fee, it shall not be entitled to any exemption under the Act. 9. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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