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The Commissioner of Income Tax (Central) Versus Shikshan Prasarak Mandali

2017 (9) TMI 973 - BOMBAY HIGH COURT

Renewal of approval under Section 80G denied - cancelling the registration under Section 12A - proof of charitable activities - Held that:- Once the Tribunal has followed the orders on facts for the prior assessment years and on both counts agreed with the assessee that there is no violation of the Capitation Fee Act, nor the institutions are carrying on their activities on commercial lines, then, we do not think that the Commissioner was justified in cancelling the registration under Section 12 .....

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tion 80G(5) Clause (vi) of the IT Act. - These are all factual findings and based on materials on record. We do not think that the appreciation and appraisal of the factual materials by the Tribunal is perverse or vitiated by any error of law apparent on the face on record. - Decided in favour of assessee. - Income Tax Appeal No. 59 of 2015 - Dated:- 11-9-2017 - S. C. Dharmadhikari And Prakash D. Naik, JJ. Mr. Tejveer Singh for the Appellant Mr. Vimal Gupta, Senior Advocate a/w Mr. Arjun Gup .....

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second Appeal was directed against the order dated 17th September, 2010 of the Commissioner of Income Tax (Central), Pune, cancelling the registration under Section 12A. 3. The Tribunal noted the facts in details and thereafter allowed these Appeals. 4. The Revenue would submit that the substantial question of law that arises is proposed at para 5.1 of the memorandum of Appeal. 5. It is argued that there was no justification for the Tribunal to have allowed these Appeals. 6. There is a responde .....

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on a technical ground. The Commissioner has rightly concluded that the assessee is not eligible for the renewal as also for claiming exemption in respect of its income. The provisions of Sections 11 and 12 or clause (23AA) or clause (23C) of Section 10 are not attracted to this case. The registration under Section 12A was already cancelled on 17th September, 2010. It is in these circumstances and all the more, when Clause (i) of Subsection (5) of Section 80G not being satisfied that the Tribuna .....

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e) Act, 1987 (for short, the Capitation Fee Act ), then the Tribunal should not have interfered with the order of the Commissioner of Income Tax. 8. We are unable to agree with Mr. Tejveer Singh and for more than one reason. Firstly, there is no dispute that the assessee enjoyed the exemption and its income was therefore, not assessable to tax. The assessee had the requisite permissions/authorizations. The assessee also therefore, was relying on the orders of the Tribunal in that regard. 9. The .....

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acts the provisions under the Capitation Fee Act. The Tribunal found that there is no merit in this finding of the Commissioner. The assessee pointed out that as against 70 management quota seats in the educational institutions, the assessee collected donation from nine students. The sum of the donation is within the prescribed limit and the Government of Maharashtra has not at all prohibited the receipt of the same. In paragraphs 8.3 and 8.4 of the order of the Tribunal, the details of such stu .....

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