ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY, BANGALORE

ITA 53/BANG/2018Status: DisposedITAT Bangalore30 March 2022AY 2011-1242 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal confirmed the order of the CIT(A), holding that there was no sufficient material to prove the collection of capitation fees by the assessee. Consequently, the assessee was held eligible for exemption under Section 11 of the Income Tax Act, and the penalty levied under Section 271AAB was also deleted.

What were the facts?

The Income Tax Appellate Tribunal heard appeals from the revenue challenging the deletion of additions made by the Assessing Officer (AO) and the eligibility of the assessee, Venkatesha Education Society, for exemption under Section 11 of the Income Tax Act. The AO had alleged that the assessee collected capitation fees from students based on seized documents.

What were the issues?

Whether the assessee collected capitation fees from students, and if so, whether this would disentitle it to exemption under Section 11 and attract penalty under Section 271AAB.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 13(1)(c),Section 132,Section 271AAB

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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Shri Sumer Singh Meena, D.R
For Respondent: Shri Vijay Mehta, A.R
Hearing: 03.02.2022Pronounced: 30.03.2022

PER BENCH:

These are all the appeals filed by the revenue challenging the orders passed by Ld. CIT(A)-11, Bengaluru in the hands of the assessee herein and they relate to the assessment years 2008-09 to 2014-15. All these appeals were heard together and are being disposed of by this common order, for the sake of convenience.

2.

The revenue is challenging the decision of Ld. CIT(A) in deleting the additions made by the A.O. in these years and also in holding

ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education So

The order continues below.

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