SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD

ITA 4727/DEL/2017Status: HeardITAT Delhi16 December 2021AY 2010-1126 pages
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What did the Tribunal hold?

The Tribunal held that there is no bar for an institution registered under section 12A to claim benefits under sections 11 & 12, even if section 10(23C) is applicable. The Tribunal also held that hostel receipts are part of educational activities and cannot be segregated.

What were the facts?

The assessee, an educational society registered under section 12A, had its income enhanced by the CIT(A) who held that educational institutions should be taxed under section 10(23C) and not sections 11 & 12. The CIT(A) taxed all receipts, including fees and donations, as income from other sources.

What were the issues?

Whether an educational institution registered under section 12A can claim exemption under sections 11 & 12, and whether hostel receipts are to be treated separately from educational activities.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 2(15),Section 12A,Section 11,Section 13,Section 10(23C),Section 56,Section 57(3),Section 40(a)(ia),Section 194-I

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’ : NEW DELHI

Before: SHRI N.K. BILLAIYA & SHRI AMIT SHUKLA

For Appellant: Shri K.P. Garg, CA
For Respondent: Shri H.K. Chaudhary, CIT DR
Hearing: 16.12.2021

PER AMIT SHUKLA, JM : Aforesaid appeal has been filed by the assessee against the impugned order dated 30.03.2017, passed by the ld. CIT (Appeals)-I, Noida for the quantum of assessment passed under section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11. 2. In various grounds of appeal, the assessee has challenged enhancement of income of the appellant society by Rs.13,33,73,102/- over the assessed income of 2 ITA No.4727/Del./2017

Rs.15,02,090/-. The enhancement was on account of taxing the entire receipts, that is, fees received of Rs.10,43,86,862/- and on account of donations received of Rs.2,89,86,220/-.

3.

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