2020 (12) TMI 228

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..... and 2(24)(iia) deems all income received by the assessee Trust to the rigor of Sections 11, 12 and 13 - voluntary contributions received by the appellant are in the nature of capitation fees - HELD THAT:- As assessee submitted that the aforesaid substantial questions of law have already been answered against the revenue by a Bench of this Court in 'COMMISSIONER OF INCOME-TAX Vs. ADICHUNCHANGIR .....

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..... tter of the appeal pertains to the Assessment Year 2010-11. The appeal was admitted by a Bench of this Court vide order dated 25.10.2017 on the following substantial questions of law: a) Whether the Assessing Officer and appellate forums have jurisdiction to adjudicate the genuineness of the receipts by the trust which is vested with the Commissioner under Sections 12A and 12AA of the IT Act es .....

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..... passed in ITA No. 800/2009 and aforesaid decision was followed by another division bench of this Court in ITA No. 52/2012 vide judgement dated 14.01.2019. The aforesaid submission could not be disputed by the learned counsel for the revenue. 4. For the reasons assigned in the aforementioned judgments passed by two Division Benches of this Court, the substantial questions of law framed in this .....

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