CIT v. Balaji Educational & Charitable Public Trust

374 ITR 274High Court2015#3036 most cited

What is CIT v. Balaji Educational & Charitable Public Trust authority for?

If an Assessing Officer has doubts about the genuineness of donations or the receipt of capitation fees, they must conduct independent inquiries with donors or other relevant parties before disallowing the claim.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Balaji Educational & Charitable Public Trust · section 11 · section 12AA · donation inquiry · capitation fee · independent enquiry · Assessing Officer duty · charitable trust

Sections most often in play

Section 1961Section 11Section 143(3)Section 12Section 13Section 131(1A)Section 132Section 142(1)

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)section 2(45)corpus donationretraction of statementsection 131(1)dumb documentssection 115bbcsection 132(4a)section 11(1)(d)anonymous donation

Judgments citing CIT v. Balaji Educational & Charitable Public Trust

St.Joseph'S Institute of Science and Technology Trust, Chennai vs. PCIT Central Chennai - 1, Chennai

In the result, all the three appeals filed by the assessee are allowed

ITA 1619/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…reme Court on 04.12.2023 itself, when the SCN issued by the PCIT u/s 263 of the Act оn 02.03.2024. The ld. Counsel for the assessee further argued the decision of the Madras High Court in the case of CIT Vs. Balaji Educational & Charitable Public Trust (2015) 374 ITR 274 (Madras) and also the coordinate bench decision in the case of MAC Charitable Trust and others in ITA Nos 2885/ Mds/2014 for AY 2011-12 dated 12.04.2017 and ITA Nos.616/Chny/2019 for AY 2014-15 dated 13.11.2019, were in vogue when that AO has passed that the order wherein it is held that the so long as the assessee Trust holds a valid registratio…

St.Joseph'S Institute of Science and Technology Trust, Chennai vs. PCIT Central Chennai - 1, Chennai

In the result, all the three appeals filed by the assessee are allowed

ITA 1618/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Oct 2024AY 2018-19
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…reme Court on 04.12.2023 itself, when the SCN issued by the PCIT u/s 263 of the Act on 02.03.2024. The Id. Counsel for the assessee further argued the decision of the Madras High Court in the case of CIT Vs. Balaji Educational & Charitable Public Trust (2015) 374 ITR 274 (Madras) and also the coordinate bench decision in the case of MAC Charitable Trust and others in ITA Nos 2885/ Mds/2014 for AY 2011-12 dated 12.04.2017 and ITA Nos.616/Chny/2019 for AY 2014-15 dated 13.11.2019, were in vogue when that AO has passed that the order wherein it is held that the so long as the assessee Trust holds a valid registratio…

Mac Charities, Chennai vs. ACIT(Exemptions), Chennai

The appeals stand allowed for statistical purposes

ITA 1215/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1169/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.1215/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mac Charities Acit (Exemptions) बनाम/ Mac / Ich Block-2, Vhs Campus, Chennai. Vs. Adyar Ttti Post, Chennai-600 113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-0483-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 09-05-2024 घोषणा की तारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. DR
Section 11Section 12ASection 143(3)

…been submitted that Ld. Assessing Officer has not carried out any investigation or examination of persons who have donated monies to M/s United Education Foundation. The Ld. AR relied on the decision of CIT vs. Balaji Educational and Charitable Public Trust (374 ITR 264) for the submissions that if Ld. AO had doubt on the purpose of donations, he should have examined the donors independently in these years. The Ld. AR sought distinction in the facts of earlier years on the ground that in earlier years, 27 persons were examined who conceded that they had paid capitation fees. The Ld. AO extrapolated the result of…

Mac Charities, Chennai vs. ACIT(Exemptions), Chennai

The appeals stand allowed for statistical purposes

ITA 1169/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Jul 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1169/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.1215/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mac Charities Acit (Exemptions) बनाम/ Mac / Ich Block-2, Vhs Campus, Chennai. Vs. Adyar Ttti Post, Chennai-600 113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-0483-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 09-05-2024 घोषणा की तारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. DR
Section 11Section 12ASection 143(3)

…been submitted that Ld. Assessing Officer has not carried out any investigation or examination of persons who have donated monies to M/s United Education Foundation. The Ld. AR relied on the decision of CIT vs. Balaji Educational and Charitable Public Trust (374 ITR 264) for the submissions that if Ld. AO had doubt on the purpose of donations, he should have examined the donors independently in these years. The Ld. AR sought distinction in the facts of earlier years on the ground that in earlier years, 27 persons were examined who conceded that they had paid capitation fees. The Ld. AO extrapolated the result of…

ITO (E), New Delhi vs. M/S Chadha Education Society, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 91/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri R.K. Doi, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 133(6)

…there was coercion or undue pressure to admit the children. The ld. counsel for the assessee relied upon the decision in the case of Deputy Director Income tax Vs. 340 ITR 320; the decision in the case of CIT Vs. Balaji Education, Charitable Public Trust 374 ITR 274 and the decision of the Hon'ble Karnataka High Court in the case of Kammavari Sangham 146 Taxmann.com 367. 11. The ld counsel of the assessee further added that the Department has treated the assessee as having been granted the Registration u/s 12A, in subsequent years since AY 2018-19 till AY 2022-23 and the Assessee’s claim of exemption u/s 1…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 673/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Jan 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore

In the result, all the appeals filed by the revenue and all the cross objections filed by the assessee are dismissed

ITA 709/BANG/2018[2010-11]Status: DisposedITAT Bangalore04 Sept 2019AY 2010-11

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Prashanth G.S, C.AFor Respondent: Shri Pramod Kumar Singh, CIT (DR)
Section 11Section 11(2)(b)Section 11(5)Section 13(1)(c)Section 13(3)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER SN ITA No. Asst. Appellant Respondent Year 1 709/Bang/2018 2010- Sri Srinivasa The Asst. 11 Educational & Commissioner Charitable Trust, of Income-tax, No.619/G, 2ndBlock,. Central Circle 36th Cross, -2(1) Rajajinagar, 2nd Block, Bengaluru. Bengaluru-560 010 2 710/Bang/2018 2011- “ “ 12 3 711/Bang/2018 2012- “ “ 13 4 712/Bang/2018 2013- “ “ 14 5 1142//Bang/2018 2008- The Dy. Sri Srinivasa 09 Commissioner of Educational & Income-tax, Charitable Central Circle-2(1) Tr…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2220/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…n'ble jurisdictional High Court and the Hon'ble Apex Court cited by the learned assessee's Representative to be very much relevant and they are reproduced herein below for reference. i) In CIT Vs. Balaji Educational & Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific finding was given that no investigati…

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…n'ble jurisdictional High Court and the Hon'ble Apex Court cited by the learned assessee's Representative to be very much relevant and they are reproduced herein below for reference. i) In CIT Vs. Balaji Educational & Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific finding was given that no investigati…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…n'ble jurisdictional High Court and the Hon'ble Apex Court cited by the learned assessee's Representative to be very much relevant and they are reproduced herein below for reference. i) In CIT Vs. Balaji Educational & Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific finding was given that no investigati…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…n'ble jurisdictional High Court and the Hon'ble Apex Court cited by the learned assessee's Representative to be very much relevant and they are reproduced herein below for reference. i) In CIT Vs. Balaji Educational & Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific finding was given that no investigati…

DDIT (E) I (2), Mumbai vs. The Society of Franciscan ( Hospitaller) Sister, Mumbai

ITA 5582/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Aug 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2534/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2008-09) Aayakr Apila Sam./ Ita No. 2535/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 5582/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Ddit (E) I (2) Society Of Franciscn R.No. 504, Piramal (Hospitaller) Sisters Chambers, 5Th Floor, Parel, Mount Mary Convent, Vs. Mumbai-12 Bandra (West), Mumbai-400050 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt3991P

For Appellant: Shri R Manjunatha Swamy, DRFor Respondent: Shri Vipul Joshi, AR
Section 11Section 12ASection 143(1)Section 143(3)Section 80G

…Section 11(1)(d) and the AO was not correct in changing the character of corpus donations as capitation fees. 12. The assessee also relied on the case law of Hon’ble Madras High Court in the case of CIT vs. Balaji Educational & Charitable Public Trust [2015] 374 ITR 274 (Madras), wherein Hon’ble High Court has held as under: - “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation fee or the explanation given, he should have conducted enquiry either with the students or with their parents or with any other person interested in the activities carried on by th…

DDIT (E) I(1), Mumbai vs. Society of Franciscan (Hospitaller ) Sister, Mumbai

ITA 2535/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Aug 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2534/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2008-09) Aayakr Apila Sam./ Ita No. 2535/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 5582/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Ddit (E) I (2) Society Of Franciscn R.No. 504, Piramal (Hospitaller) Sisters Chambers, 5Th Floor, Parel, Mount Mary Convent, Vs. Mumbai-12 Bandra (West), Mumbai-400050 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt3991P

For Appellant: Shri R Manjunatha Swamy, DRFor Respondent: Shri Vipul Joshi, AR
Section 11Section 12ASection 143(1)Section 143(3)Section 80G

…Section 11(1)(d) and the AO was not correct in changing the character of corpus donations as capitation fees. 12. The assessee also relied on the case law of Hon’ble Madras High Court in the case of CIT vs. Balaji Educational & Charitable Public Trust [2015] 374 ITR 274 (Madras), wherein Hon’ble High Court has held as under: - “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation fee or the explanation given, he should have conducted enquiry either with the students or with their parents or with any other person interested in the activities carried on by th…

DDIT (E) I(1), Mumbai vs. Society of Franciscan (Hospitaller ) Sister, Mumbai

ITA 2534/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Aug 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2534/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2008-09) Aayakr Apila Sam./ Ita No. 2535/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 5582/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Ddit (E) I (2) Society Of Franciscn R.No. 504, Piramal (Hospitaller) Sisters Chambers, 5Th Floor, Parel, Mount Mary Convent, Vs. Mumbai-12 Bandra (West), Mumbai-400050 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaatt3991P

For Appellant: Shri R Manjunatha Swamy, DRFor Respondent: Shri Vipul Joshi, AR
Section 11Section 12ASection 143(1)Section 143(3)Section 80G

…Section 11(1)(d) and the AO was not correct in changing the character of corpus donations as capitation fees. 12. The assessee also relied on the case law of Hon’ble Madras High Court in the case of CIT vs. Balaji Educational & Charitable Public Trust [2015] 374 ITR 274 (Madras), wherein Hon’ble High Court has held as under: - “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation fee or the explanation given, he should have conducted enquiry either with the students or with their parents or with any other person interested in the activities carried on by th…

Prathyusha Educational Trust, Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 638/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2018AY 2011-12

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Mr. Sailendra Mamidi, PCITFor Respondent: 16.05.2019
Section 10Section 12A

…2AA: a. It cannot be withdrawn retrospectively (Auro Lab v ITO 2019 TIOL 344 HC- MAD). b. As regards amounts received from students, it was explained. Department has not established it is capitation fees. (CIT v Balaji Educational and Public Charitable Trust 374 ITR 274 Mad). c. Advance for construction was for the purpose of construction and construction cost was less than the market rate and hence there was no benefit to the associated person. Construction was terminated only at the request of the Assessee. d. The advance given went to reduce the finance cost of the builder which would have been added to cos…

Prathyusha Educational Trust, Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 637/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2018AY 2010-11

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Mr. Sailendra Mamidi, PCITFor Respondent: 16.05.2019
Section 10Section 12A

…2AA: a. It cannot be withdrawn retrospectively (Auro Lab v ITO 2019 TIOL 344 HC- MAD). b. As regards amounts received from students, it was explained. Department has not established it is capitation fees. (CIT v Balaji Educational and Public Charitable Trust 374 ITR 274 Mad). c. Advance for construction was for the purpose of construction and construction cost was less than the market rate and hence there was no benefit to the associated person. Construction was terminated only at the request of the Assessee. d. The advance given went to reduce the finance cost of the builder which would have been added to cos…