RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI
Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM
Per Bench:
These cross appeals by the assessee and the revenue are against the common order of the Commissioner of Income Tax (Appeals)-49, Mumbai [In short
'CIT(A)'] passed under section 250 of the Income Tax Act, 1961 (the Act) all dated 30.01.2025 for Assessment Year (AY) 2011-12 to 2017-18. The issues contended by the assessee and the revenue are common across all these appeals and therefore these appeals were heard together and disposed of by this common order. The common issues contended by the assessee through various grounds are tabulated below:
Issue
AY
2011-12
AY
2012-13
AY
2013-14
AY
2014-15
AY
2015-16
AY
2016-17
AY
2017-18
Validity of notice issued u/s 153C
Ground
No.1
Ground
No.1
Ground
No.1
Ground
No.1
Ground
No.1
Ground
No.1
Approval u/s 153D
Ground
No.2
Ground
No.2
Ground
No.2
Ground
No.2
Ground
No.2
Ground
No.1
Framing of order u/s 143(3)
Ground
No.2
Unaccounted capitation fee-
Shri
Sunil
Gaikwad
/
D.D. Kolte
Ground
No.3
Ground
No.3
Ground
No.3
Ground
No.3
Ground
No.3
Ground
No.3 &
4
Denial of exemption u/s 11 in respect of capitation fee
Ground
No.4
Ground
No.4
Ground
No.4
Ground
No.4
Ground
No.6
Ground
No. 6
Addition towards corporate donation received from Abdul
Fakir
Malim
Ground
No.4
Addition towards foreign currency seized
Ground
No.5
Addition towards cash found
Ground
No.5
2. The common issues contended by the Revenue through various grounds are tabulated below –
Issue
AY
2011-12
AY
2012-13
AY
2013-14
AY
2014-15
AY
2015-16
AY
2016-17
AY
2017-18
The CIT(A) giving relief towards corporate donations added under section 68 by the AO
Ground
No. 6 to 8
Ground
No. 1 to 3
Ground
No. 1 to 3
Ground
No. 1 to 3
Ground
No. 1 to 3
Ground
No. 1 to 3
Ground
No. 1 to 3
The CIT(A) giving relief towards development fees added under section 68 by the AO.
Ground
No.1, 9
& 10
Ground
No. 4 to 6
Ground
No. 4 to 6
Ground
No. 4 to 6
Ground
No. 4 to 6
Ground
No. 4 to 6
Ground
No. 4 to 6
Rejection of books of accounts
Ground
No. 2
Ground
No. 7
Ground
No. 7
Ground
No. 7
Ground
No. 7
Ground
No. 7
Ground
No. 7
Denial of Exemption under section 11
Ground
No.3 &
4
Ground
No. 8 &
9
Ground
No. 8 &
9
Ground
No. 8 &
9
Ground
No. 8 &
9
Ground
No. 8 &
9
Ground
No. 8 &
9
Depreciation on opening balance of assets
Ground
No.5
Ground
No. 10
Ground
No. 10
Ground
No. 10
Ground
No. 10
Ground
No. 10
Ground
No. 10
The assessee is a charitable trust registered under section 12A of the Act and incorporated with the main object of promoting education. The assessee is part of D Y Patil group of charitable institutions. The assessee is running Engineering, Architecture and other courses at Navi Mumbai. There was a search operation under section 132 on the group entities i.e. D Y Patil University (Navi Mumbai), its trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of search statement under section 132(4) was recorded from the following persons: (a) Shri Dhakoji Dattaram Kolte (Accountant) (b) Shri Tukaram Pandurang Patil (Accountant) (c) Shri Umesh Khanvilkar (Professor) (d) Shri Pratap Patil (Assistant Accountant) (e) Shri Sunil Gaikwad (