TMI Blog2019 (12) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... een supplied whereas all the details have been supplied. Tribunal also faulted the Commission for coming to the conclusion that the salary structure which was put in place by the respondent was not as per the salary structure of CBSE and at such low salaries good education could not be given. Tribunal correctly held that this was not the job of the Commissioner to comment on the quality of education and found that in the kind of area where the school was located, and the kind of fee it could generate, and the salaries which were paid, were proportionate. Apart from this anomaly in the accounting of the money, the Commissioner has not held that the respondent was either diverting any money or was generating any cash income (beyond that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in not adjudicating the method adopted by the assessee by which it has shown the receipts under different heads in receipt and payment account in way to reduce the actual receipts ? 3. Whether on the facts and circumstances of the case, the Hon'ble ITAT is right in merely stating that the over a period of time claiming benefit u/s 10(23C)(iiiad) does not deter the assessee from making application for registration u/s 12A whereas ignoring the fact that no rational was provided for the change in track too by the society ? 4. Whether on the facts and circumstances of the case, the Hon'ble ITAT is correct in upholdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id salaries of ₹ 52.48 lakhs. It had given all the details of fee which had been collected by it for different classes. 3. The Commissioner however held that while getting the benefit of Section 10(23C)(iiiad) of the Act, the respondent had shown its net receipts from the use of school van ₹ 3.20 lakhs but actually what had transpired was it had received a sum of ₹ 20 lakhs odd on account of school bus charges and had spent a sum of ₹ 17 lakhs odd on its running and had instead of reflecting this correctly, had reflected only ₹ 3.20 lakhs. On this basis, the Commissioner held that the activities of respondent were not genuine. The Tribunal found that even if this anomaly was there in accounting yet th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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