SHREE BANKEY BIHARI EDUCATIONAL SOCIETY(REGD),GHAZIABAD vs. JCIT, GHAZIABAD
In the result, the appeal filed by the assessee in ITA No
ITA 4968/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Nov 2021AY 2010-11
Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2010-11]
For Appellant: ShriAkilesh Kumar, AdvFor Respondent: Shri Pradeep Kumar Meel, CIT- DR
Section 11(4)(a)Section 12ASection 80G
subsequent year to the fees charged from per
student.
6. The Assessing Officer, referring to the definition of ‘Business’ and
provisions of section 11(4)(a) of the Act came to the conclusion that the
whole surplus on account of hostel receipts is income of the assessee and
simultaneously, treated ... High Court of Allahabad in its order dated
23.06.2021 in the case of Daya Nand Pushpa Devi Trust [supra],
considering the provisions of section 11(4)A of the Act held as under:
“Having held that the applicability of the sub-section (4A) of Section 11 presupposes income from
