SOUTHERN INDIA BANKS' STAFF TRAINING COLLEGE,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU
In the result, the appeal by the assessee is allowed for statistical purposes
ITA 267/BANG/2021[2019-20]Status: DisposedITAT Bangalore18 Mar 2022AY 2019-20
Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2019-20 M/S. Southern India Banks’ Staff Vs. The Commissioner Of Income Tax Training College, (Exemptions), No.9, Shankar Math Road, Bengaluru. Shankarapuram, Basavanagudi, Bengaluru–560 004. Pan : Aaats 5632 E Appellant Respondent Assessee By : Smt. Prathibha R, Advocate Revenue By : Shri. Roumuan Paite, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.03.2022 Date Of Pronouncement : 16.03.2022 O R D E R
For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Shri. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 10
…the Act, even though a prayer in this regard was made by the appellant. Further the appellant relied on the following judgments:- (a) Digember Jain Society for Child Welfare vs DGIT(E) 329 TR 459(Del) (b) C.P.Vidya Niketan Inter College Shikshan Soc. Vs. UOI 359 ITR 322 (All) 5. On the similar circumstances, the ITAT, Bombay Bench has held that the appellant was for educational institution. In the appellant's own case the ITAT, Bangalore Bench had not gone into the real issue Page 4 of 5 that the appellant-society was for educational purposes and held that their services were only for consultancy which was cont…
