CIT vs. HANS RAJ SAMARAK SOCIETY

IN THE HIGH COURT OF DELHI AT NEW DELHI . 05.09.2011 . . . Present: Mr. Abhishek Maratha, Advocate for the appellant. . . . +ITA 1039/2011 . . . The application of the respondent/assessee for grant of exemption under Section 80G of the I.T. Act was denied by the Director of Income Tax (Exemptions) vide orders dated 03.09.2009. The respondent challenged that order by filing appeal before the Tribunal which appeal has been allowed by the Tribunal. It is against that order that the present appeal has been preferred by the appellant. . The perusal of the order of the Director of Income Tax (Exemptions) would reveal that it had taken into consideration the order by the Assessing Officer in respect of assessment year 2006-07 whereby the . Assessing Officer had denied the exemption to the assessee under Section 11 of the Income Tax Act. The Assessing Officer had denied the exemption on the ground that various donations received by the respondent school from various persons were taken forcibly by the school from the parents whose children were admitted in the school and since these are involuntary donations, the exemption under section 11 was denied by the Assessing Officer. Taking the same as the basis, the DIT (Exemptions) denied the benefit of section 80-G as well to the assessee. . In the appeal, the Tribunal has revisited the entire gamut of controversy in the light of facts shown to it and matter produced, and has come to categorical finding of fact that the donations were not forcible but these were voluntary donations given by the parents. Since this is a finding of fact, a perusal of the order of the tribunal would show that it has taken into consideration all the relevant aspects and discussed the same in detail. No question of law arises. This appeal is accordingly dismissed. . A.K. SIKRI, J. . . . . . . . J.R. MIDHA, J. . . . . . September 05, 2011 . awanish . . . #02 .