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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
Appellant by : Shri Mehul K. Patel, A.R. Respondent by : Shri Viduyt Trivedi, Sr. D.R. Date of Hearing 02.12.2019 10.12.2019 Date of Pronouncement O R D E R
PER Ms. MADHUMITA ROY - JM:
The instant appeal filed by the assessee is directed against the order dated 22.12.2017 passed by the Commissioner of Income Tax (Appeals) – 9 Ahmedabad under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 10.10.2016 passed by the ACIT(Exemp.), Circle-1, Ahmedabad for Assessment Year 2014-15.
The matter relates to addition of one-time admission fee of Rs. 1,32,87,250/- on the alleged ground of the same being revenue receipt.
Eklavya Education Foundation vs. ACIT Assessment Year 2014-15 - 2 - At the time of hearing of the instant appeal the Learned counsel appearing for the assessee submitted before us that the issue has been decided by the Learned CIT(A) on the basis of the order passed by him against the assessee for assessment year 2013-14 but facts remains that the issue is squarely covered by the order passed by the Co-ordinate Bench on 01.04.2019 in whereby and whereunder said one- time admission fees has been allowed. A copy of the order dated 01.04.2019 has also been submitted before us by the Learned AR. However, the Learned AR has been failed to controvert such contentions made by the Learned AR.
Heard the parties, we have also perused the relevant materials available on record including the order passed by the Co-ordinate Bench in for A.Y. 2013-14. The relevant paragraph whereof is as follows:- “10. As regards the appeal filed by the assessee, only grievance raised therein is as follows:- “(1) The Learned Assessing Officer has erred in law and on facts in making addition of one time admission fees which are capital receipts and as such are not includible in the total income, and Hon'ble CIT(A) has erred in confirming the same.” 11. We find that this issue is also covered, in favour of the assessee and in assessee's own case for the assessment years 2010-11, 2011-12 and 2012-13. A copy of the decision dated 09.04.2018 in assessee's own case in ITA No.2754/Ahd/2015 was also placed before us. As a matter of fact, Learned CIT(A), in the impugned order, had deviated from the stand of his predecessors, but then the stand of the predecessors has already been confirmed by the Tribunal. In view of this factual position, we uphold the grievance of the assessee and direct the Assessing Officer to delete the impugned addition of Rs. 78,55,000/-. The assessee gets the relief accordingly.
Eklavya Education Foundation vs. ACIT Assessment Year 2014-15 - 3 - 12. In the result, the appeal of the assessee is allowed.”
Respectfully relying upon the order passed by the Hon’ble Co- ordinate Bench we find no justification for allowing such addition made by the authorities below to the tune of Rs. 1,32,87,250/- when the same is capital receipt. We, thus delete the addition. The ground of appeal of the assessee is thus allowed.