ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY, BANGALORE
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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Cases cited in this judgment(11)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Kishore Kumar v. Deputy Commissioner of Income255 citing52 Taxmann.com 449 · 2014 · HC
- Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali232 citing90 ITR 271 · 1973 · SC
- CIT v. Fr. Mullers Charitable Institutions117 citing363 ITR 230 · 2014 · HC
- CIT v. Chetan Dass Lachman Dass109 citing25 Taxmann.com 227 · 2012 · HC
- Gopal Lal Bhadruka v. DICT71 citing27 Taxmann.com 167 · 2012 · HC
- ACIT v. Layers Exports P. Ltd.70 citing53 ITR (Trib) 416 · 2017 · ITAT
- Vodithala Educational Society v. Assistant Director of Income50 citing20 SOT 353 · 2008 · ITAT
- CIT v. Fr, Mullers Charitable Institutions39 citing51 Taxmann.com 378 · 2014 · SC
- Surinder Kumar v. CIT (Appeal10 citing340 ITR 173 · 2012 · HC
- Travancore Education Society v. CIT8 citing49 Taxmann.com 426
- Vidyavardhini v. ACIT, Cent. Circle-2, Thane8 citing20 Taxmann.com 81
Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN
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.
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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