Queen’s Educational Society v. CIT

372 ITR 699Supreme Court of India2015#653 most cited

What is Queen’s Educational Society v. CIT authority for?

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

152

judgments rely on this decision, according to BharatTax’s citation analysis of 370,744 Indian tax judgments — from 2011 to 2026.

Also referred to as

Queen's Educational Society v. CIT · Section 11 · Section 10(23C) · Section 2(15) · Section 12A · educational institution surplus · charitable purpose profit motive · predominant object test · income tax exemption

Also reported as

55 Taxmann.com 255

Sections most often in play

Section 11Section 12AASection 143(3)Section 142(1)Section 2(15)Section 10(23C)(v)Section 12ASection 139(4A)
Read the full judgment

Issues it is cited on

section 13(1)(c)(ii)section 10(22)section 158asection 13(3)section 10(23c)(vi)proviso to section 2(15)section 13(1)(c)section 13(1)interest free advancessection 10(23c)section 2(15)application of income

Judgments citing Queen’s Educational Society v. CIT

B P Marine Academy, Mumbai vs. Dy CIT (E) 1(1), Mumbai

In the result, ground no 6 is allowed in favour of the Assessee

ITA 174/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Sept 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri Rajesh Kumarassessment Year : 2014-15

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Manoj Kumar Singh, DR
Section 11Section 11(1)Section 13(3)Section 143(1)Section 234Section 234ASection 271(1)(c)Section 80G

…r of Commerce was to promote and protect trade commerce and industries and therefore, falling under the definition of “Charitable” under other objects of public benefit. Similarly, the CIT (A) also relied upon judgment in the case of Queens Education Society [372 ITR 699(SC)] in which it was held that the correct tests which have been culled out in the Apex Court decisions as stated above, namely, Surat Art Silk Cloth Aditanar and American Hotel and Lodging, would all apply to determine whether an educational institution exists solely for educational purposes and not for purposes of profit.” Similarly, we also fi…

The Indian Institute of Banking & Finance ( Formerly Known As the Indian Insitute of Bankers), Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 6763/MUM/2017[2016-17]Status: DisposedITAT Mumbai02 Aug 2019AY 2016-17

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Awungshi Gimsan
Section 10Section 10(22)Section 26

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6763/Mum./2017 (Assessment Year : 2016–17) The Indian Institute of Banking & Finance (Formerly known as The Indian Institute of Bankers), Tower–1 ……………. Appellant Kohinoor City Commercial–II 3rd Fooor, Kirol Road, Kurla (W) Mumbai 400 070 PAN – AAATT3309D v/s Commissioner of Income Tax (Exemp.) Piramal Chambers, Lalbaug ……………. Respondent Parel, Mumbai 400 012 Assessee by : Shri Nitesh Joshi Revenue by : Shri Awungshi Gimsan Date of Hearing – 06.05.2019 Date of…

ITO (E), New Delhi vs. M/S Society for Participatory Research in Asia, New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 4820/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jul 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarincome Tax Officer (E), Vs. M/S Society For Ward 1(2), Participatory Research In New Delhi Asia, Room No. 2417, 24Th Floor, E-2 42, Tughlakabad, Block, Pratyaksh Kar Bhawan, Institutional Area, Dr. Shyama Prasad Mukherjee New Delhi Marg, Civic Centre, Jawahar (Pan: Aaats1994H) Lal Nehru Marg, New Delhi

Section 11Section 143(3)Section 2(15)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER INCOME TAX OFFICER (E), VS. M/S SOCIETY FOR WARD 1(2), PARTICIPATORY RESEARCH IN NEW DELHI ASIA, ROOM NO. 2417, 24TH FLOOR, E-2 42, TUGHLAKABAD, BLOCK, PRATYAKSH KAR BHAWAN, INSTITUTIONAL AREA, DR. SHYAMA PRASAD MUKHERJEE NEW DELHI MARG, CIVIC CENTRE, JAWAHAR (PAN: AAATS1994H) LAL NEHRU MARG, NEW DELHI Revenue By Sh. S.S. Rana, CIT(DR) Assessee By Ms. Shaily Gupta, Sh. Akshay Uppal, CA ORDER PER H.S. SIDHU, JM Revenue has filed this appeal against the impugned order…

Saint Kabir Education Society, Hisar vs. CIT(E), Chandigarh

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…12AA of the Act and also alleged infringement of Section 13 are not to be examined at the time of registration. The Ld. AR relied upon the various decisions including the decision of the Hon'ble Supreme Court in case of on Queen’s Educational Society Vs. CIT 372 ITR 699 and CCIT Vs. St. Peter’s Educational Society 385 ITR 66. The Ld. AR further submitted that from the activities of the trust some surplus is generated, the same will not disentitle the trust for the claim of exemption u/s 11 & 12 of the Act. The Ld. AR further submitted that so long no trustees is entitled to benefit of surplus and surplus is util…

M/S Guru Ram Dass Educational Society, Bathinda vs. The Commissioner of Income Tax (Exemption), Chandigarh

In the result, the assessee’s appeal is allowed

ITA 598/ASR/2016[]Status: DisposedITAT Amritsar03 Jun 2019

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

For Appellant: Sh. Vineet Krishan (Adv.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 10Section 12A

…Cloth Manufacturers’ Association [1980] 121 ITR 1 (SC); Aditanar Educational Institution v. CIT (Addl.) [1997] 224 ITR 310 (SC); American Hotel & Lodging Assn. Educational Institute v. CBDT [2008] 301 ITR 86 (SC); and Queens’ Educational Society v. CIT [2015] 372 ITR 699 (SC), the last also approving the decision by the Hon’ble jurisdictional High Court in Pine Grove International Charitable Trust vs. Union of India [2010] 327 ITR 273 (P&H), settled the law, explaining that on an overall view of the matter the object should not be to make profit, i.e., ‘profit-making’ should not be the predominant object, as wher…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

M/S.Kunhitharuvai Memorial Charitable Trust, Calicut vs. The DCIT, Cen-Circle-2, Calicut

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

…activities which is sufficient for claiming exemption u/s. 11 of the Act. For this proposition, he relied on the following Supreme Court judgments: 1) American Hotel and Lodging Association vs. CBDT (301 ITR 86) (SC) 2) Queen’s Educational Society vs. CIT (372 ITR 699) (SC) 3) Chief CIT vs. St Peter’s Educational Soceity (385 ITR 66) (SC) 4) Visvesvaraya Technological University vs. ACIT (385 ITR 37) (SC) 5.2 Further, it was submitted that the assessee is solely existing for the purpose of imparting education. Hence, the assessee cannot be denied exemption u/s. 11 of the Act. He relied on the following judgm…

Vikramaditya Educational Society, Rohtak vs. DCIT, Sonepat Circle, Sonepat

In the result, the appeal of the assessee is allowed

ITA 4165/DEL/2018[2007-08]Status: DisposedITAT Delhi22 Feb 2019AY 2007-08

Bench: Shri Amit Shukla

For Appellant: Shri Gautam Jain, Adv & Shri LalitFor Respondent: Shri S.L. Anuragi, Sr.D.R
Section 10Section 115BSection 143(1)Section 143(2)Section 144

…rakhand High Court in the case of CIT vs. Queen’s Educational Society (supra). He submitted that judgment of Hon'ble Uttrakhand High Court has now been reversed by the Hon'ble Supreme Court in the case of Queen’s Educational Society vs. CIT reported in (2015) 372 ITR 699 (SC) and 8 I.T.A. No.4165/DEL/2018 thus the reasoning given by the Assessing Officer and ld. CIT(A) that taxing the surplus does not hold any ground. In so far as addition on account of donation is concerned, he submitted that the entire details of the persons who have given donation was filed in the first round of proceedings before the ld. CIT…

Deputy Commissioner of Income Tax (Exemption), Circle-1, Bengaluru vs. M/S. Mahatma Gandhi Vidyapeetha Trust, Bengaluru

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT
Section 11Section 12ASection 143(3)

…c) (iiiab) of the Act. The appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption from payment of tax under the Act. 23. The Hon’ble Supreme Court in the case of Queens Educational Society 372 ITR 699 (SC) summed up the law common to Section 10(23C) (iiiad) and (vi) as follows: • Where an educational institution carries on the activity of education primarily for educating persons, the fact that it makes a surplus does not lead to the conclusion that it ceases to exist solely for educational purposes and becomes an institution for the purpose…

R.D. Foundation, Ghaziabad vs. ITO (Exemption), Ward, Ghaziabad

In the result, the appeal filed by the assessee is partly

ITA 7877/DEL/2018[2010-11]Status: DisposedITAT Delhi05 Feb 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

For Appellant: DR. RAKESH GUPTA, ADV. & SHFor Respondent: SH. SUNRENDER PAL, SR. DR
Section 10Section 11Section 11(1)(d)Section 12ASection 143(3)

…ccording to which all the issues involved in that appeal were restored to the A.O. for fresh adjudication and it was directed by the Tribunal in that order to A.O. to 4 consider the decision of the Hon’ble Apex Court in the case Queens Educational Society 372 ITR 699(SC) and also the decisions of Kolkata Bench in the case Sree Sree Ram Krishna Samity 156 ITD 646. Accordingly, the present assessment order dated 29.11.2017 was passed by the A.O. u/s 143(3) / 254. The appeal order dated 24.10.2018 was passed by Ld. CIT(A), Ghaziabad against which the present appeal before us has been filed raising the above…

ITO (E), New Delhi vs. M/S. Wrestling Federation of India, New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 2063/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Dec 2018AY 2012-13

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 11Section 11(1)(c)Section 12ASection 2Section 2(15)Section 4A

…pply. The Ld. CIT (A) is justified to delete the additions made by the Assessing Officer. In addition to the above the Ld. AR also filed paper book containing 98 pages in which he has submitted a written synopsis and relying some case laws as under : - (2015) 372 ITR 699 (SC) QUEEN’S EDUCATIONAL SOCIET VS CIT - (2015) 43 ITR 656 ( TRIB) DELHI DIT (EXEMPTION) VS ALL INDIA FOOTBALL FEDERATION . - (2018) 403 ITR 49 ( DELHI) DIT (E) VS DELHI PUBLIC SCHOOL SOCIETY - (2018) 400 ITR 0066 (AP) PRINCIPAL COMMISSIONER OF INCOME TAX VS INSTITUTE FOR DEVELOPMENT AND RESEARCH IN BANKING TECHNOLOGY. - (2017) 58 ITR ( Trib) 043…

ITO (E), New Delhi vs. M/S Wrestling Federation of India, New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 4755/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 11Section 11(1)(c)Section 12ASection 2Section 2(15)Section 4A

…pply. The Ld. CIT (A) is justified to delete the additions made by the Assessing Officer. In addition to the above the Ld. AR also filed paper book containing 98 pages in which he has submitted a written synopsis and relying some case laws as under : - (2015) 372 ITR 699 (SC) QUEEN’S EDUCATIONAL SOCIET VS CIT - (2015) 43 ITR 656 ( TRIB) DELHI DIT (EXEMPTION) VS ALL INDIA FOOTBALL FEDERATION . - (2018) 403 ITR 49 ( DELHI) DIT (E) VS DELHI PUBLIC SCHOOL SOCIETY - (2018) 400 ITR 0066 (AP) PRINCIPAL COMMISSIONER OF INCOME TAX VS INSTITUTE FOR DEVELOPMENT AND RESEARCH IN BANKING TECHNOLOGY. - (2017) 58 ITR ( Trib) 043…

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

…:- 1 -: ITA Nos2125 to 2128 & 2219 to 2222 /2017 आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2125, 2126, 2127 & 2128/CHNY/2017 "नधा"रण वष" /Assessment years : 2005-06, 2006-07, 2007-08 and 2008-2009 Vs. The Deputy Commissioner of Vellore Institute of Technology, Income Tax, 54, Thennamaram Street, Central Circle IV (1) Vellore 632 014. Chennai. आयकर अपील सं./I…

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

…:- 1 -: ITA Nos2125 to 2128 & 2219 to 2222 /2017 आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2125, 2126, 2127 & 2128/CHNY/2017 "नधा"रण वष" /Assessment years : 2005-06, 2006-07, 2007-08 and 2008-2009 Vs. The Deputy Commissioner of Vellore Institute of Technology, Income Tax, 54, Thennamaram Street, Central Circle IV (1) Vellore 632 014. Chennai. आयकर अपील सं./I…

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

…:- 1 -: ITA Nos2125 to 2128 & 2219 to 2222 /2017 आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2125, 2126, 2127 & 2128/CHNY/2017 "नधा"रण वष" /Assessment years : 2005-06, 2006-07, 2007-08 and 2008-2009 Vs. The Deputy Commissioner of Vellore Institute of Technology, Income Tax, 54, Thennamaram Street, Central Circle IV (1) Vellore 632 014. Chennai. आयकर अपील सं./I…