DCIT, EXEMPTIONS, CIRCLE, CHENNAI vs. MAC CHARITIES, CHENNAI

Shri AR.V. Sreenivasan, JCIT represented on behalf of the Revenue and Shri R. Vijayaraghavan, Advocate represented on behalf of the Assessee.

Since the issues are identical in all these appeals, we heard these appeals together and dispose off the same by this common order.

It was submitted by the learned Departmental Representative that the issue in these appeals was against the action of the learned Commissioner of Income Tax (Appeals) in deleting the disallowance made and accepted the assessee’s claim as voluntary donation received whereas the alleged donations were in fact capitation fee collected for admission in an Engineering College run by Shri Venkateswara Educational and Health Trust.

It was submitted by the learned Authorized Representative that the issues were squarely covered by the decisions of the Co-ordinated Bench of , 617 618, 619 to 622 & 1497/Chny/2019 :- 4 -:

Sl. Name of the I.T.A. No. A.Y Issue Remarks No. Assessee 1. MAC Public Charitable 616/2019(D/A) 2014-15 Receipt of Allowed in favour of Assessee Trust voluntary by ITAT in Assessee’s own donation case for the Assessment year 2008-09 in of 2012 dated 29.08.2013, AY 2010-11 in ITA No.627/2014, Date- 27.06.2014 and AY-2011-12, ITA No2885/2014, 12.04.2017 2. United Education 617/2019 (D/A) 2013-14 Receipt of Allowed in favour of Assessee Foundation voluntary by ITAT in Assessee’s case of donation the Assessment year 2011-12 in ITA No.2890/2014, date- 12.04.2017 3. United Education 1497/2019(D/A) 2014-15 Receipt of Allowed in favour of Assessee Foundation voluntary by ITAT in Assessee’s own donation case of the Assessment year 2011-12 in ITA No.2890/2014, date 12.04.2017 4. MAC Charities 618/2019 (D/A) 2013-14 Receipt of Allowed in favour of Assessee voluntary by ITAT in Assessee’s own donation case for the Assessment year 2011-12 in ITA No.2887/2014, dated 12.04.2017 5. MAC Charities 619/2019 (D/A) 2014-15 Receipt of Allowed in favour of Assessee voluntary by ITAT in Assessee’s own donation case for the Assessment year 2011-12 in ITA No.2887/2014, date 12.04.2017 6. Sri Venkateswara 6202019 (D/A) 2012-13 Receipt of Allowed n favour of Assessee Educational Health voluntary by ITAT in Assessee’s own Trust donation case for the Assessment year 2011-12 in ITA No.2889/2014, date-12.04.2017 7. Sri Venkateswara 621/2019 (D/A) 2013-14 Receipt of Allowed in favour of Assessee Educational Health voluntary by ITAT in Assessee’s own Trust donation case for the Assessment year 2011-12 in ITA No.2889/2014, Date-12.04.2017 8. Sri Venkateswara 622/2019 (D/A) 2014-15 Receipt of Allowed in favour of Assessee Educational Health voluntary by ITAT in Assessee’s own Trust donation case for the Assessment year 2011-12 in ITA No.2889/2014, Date.12.04.2017 It was submitted by the learned Authorized Representative that the learned Commissioner of Income Tax (Appeals) has followed the decision of the Co- ordinated Bench of this Tribunal in the assessee’s own cases as mentioned in the chart referred to supra. The learned Authorized Representative also placed , 617 618, 619 to 622 & 1497/Chny/2019 :- 5 -: before us the copies of the decision of the Co-ordinated Bench of this Tribunal referred to in the chart.

In reply the learned Departmental Representative submitted that the Commissioner of Income Tax (Appeals) and the Tribunal has not considered the voluminous evidences collected by the Revenue. It was however fairly agreed by the learned D.R that in the case of MAC Public Charitable Trust, the Assessing Officer has recorded that the orders relied upon by the Assessee in its own case for the Assessment Year 2011-12 are not being accepted by the Department and the appeals are being pending before the Hon’ble Madras High Court and therefore the issues raised in these appeals has not reached finality. In regard to the other cases and in the case of United Educational Foundation, etc. it was fairly agreed by the Assessing Officer that it has been admitted for the relevant assessment year that the practice has been followed in the previous years also to the year under appeal. The learned Departmental Representative vehemently supported the orders of the Assessing Officer.

We have considered the rival submissions and perused the materials available on record. Perusal of the orders of the Co-ordinated Bench of this Tribunal in the assessee’s own case in respect of all assessees clearly show that the Co-ordinated Bench of this Tribunal has confirmed the order of the learned Commissioner of Income Tax (Appeals) for the Assessment Year 2011-12 by holding that no interference was necessary in respect of the decision of the learned Commissioner of Income Tax (Appeals) who has , 617 618, 619 to 622 & 1497/Chny/2019 :- 6 -: extensively analyzed the issue and decided the matter by placing reliance on the various decisions of the Hon’ble High Court and upheld the orders of the learned Commissioner of Income Tax (Appeals). In the present case, it is noticed that the learned Commissioner of Income Tax (Appeals) has followed jurisdictional discipline and has followed the decision of the Co-ordinated Bench of this Tribunal in the assessee’s own case referred to supra in the chart referred to above. This being so, we find no reason to interfere in the order of the learned Commissioner of Income Tax (Appeals). Consequently, the appeals filed by the Revenue stands dismissed.

In the result, all the appeals filed by the Revenue in the cases of M/s. MAC Charities, M/s. MAC Public Charitable Trust, M/s. Sri Venkateswara Educational & Health Trust & M/s. United Educational Foundation are dismissed.