https://www.taxtmi.com/caselaws?id=246972 The Tribunal held that the donations received by the educational society were voluntary and not linked to admissions, thus qualifying the assessee for exemption under Section 11 of the Income Tax Act. The Tribunal found that the Assessing Officer's conclusions were based on suspicions and that the CIT(A) had disregarded key observations from remand reports. The Tribunal differentiated this case from precedents and determined that the relevant government orders and Supreme Court decisions did not apply to the assessment year, ultimately ruling in favor of the assessee and setting aside the Revenue authorities' decisions. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 28 Apr 2014 07:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246972 The Tribunal held that the donations received by the educational society were voluntary and not linked to admissions, thus qualifying the assessee for exemption under Section 11 of the Income Tax Act. The Tribunal found that the Assessing Officer's conclusions were based on suspicions and that the CIT(A) had disregarded key observations from remand reports. The Tribunal differentiated this case from precedents and determined that the relevant government orders and Supreme Court decisions did not apply to the assessment year, ultimately ruling in favor of the assessee and setting aside the Revenue authorities' decisions. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246972