DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S BHAGWAT SARAN EDUCATIONAL TRUST, BIJNOR

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

433/- ignoring the fact that the assessee charged Rs.57,75,900/- in the form of Book Bank Fees, Dress Charges Examination Fee and Miscellaneous Fees beyond the prescribed amount of fees as decided by the Govt. Authorities, which clearly indicates that the objects of the assessee are not charitable. I.T.A. No.475/Lkw/2017 Assessment Year:2013-14 2 2. Ld. Commissioner

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground