MEWAR UNIVERSITY,CHITTORGARH vs. INCOME TAX OFFICER EXEMPTION WARD, UDAIPUR, UDAIPUR

ITA 518/JODH/2023Status: DisposedITAT Jodhpur11 August 2026AY 2017-189 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the character of a receipt as a corpus contribution, with specific directions from donors, cannot be altered to ordinary income merely because exemption was claimed under section 10(23C)(vi) instead of section 11. The substance of the receipt should prevail over the nomenclature of the exemption provision invoked.

What were the facts?

Mewar University, an educational institution approved under section 10(23C)(vi), received corpus donations of ₹26,50,000 from identified donors through banking channels. The Assessing Officer and CIT(A) denied exemption for these donations, arguing that section 10(23C)(vi) did not have a specific provision for corpus donations like section 11(1)(d).

What were the issues?

Whether corpus donations received by an institution approved under section 10(23C)(vi) are taxable if section 11(1)(d) exemption for corpus donations is not explicitly available under section 10(23C)(vi).

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 11(1)(d),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 06.10.2023 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, arising out of the assessment order passed under section 143(3) of the Income-tax Act, 1961 for the assessment year 2017-18. Though various grounds have been raised in the memorandum of appeal, the only issue which survives for our adjudication is the denial of exemption in respect of corpus contribution of ₹26,50,000, which has been sustained by the learned CIT(A).

2 Asst. Year: 2017-18

2.

The material facts giving rise to the present appeal are that the assessee, Mewar University, Chittorgarh, is an educational institution constituted under the Mewar University Act, 2009, ena

The order continues below.

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