https://www.taxtmi.com/caselaws?id=379296 The Tribunal dismissed the Revenue's appeal on all grounds, upholding the CIT(A)'s order. The Tribunal allowed the benefit under section 11 and deleted the additions/disallowances made by the Assessing Officer, concluding that the charges were not capitation fees but used for charitable purposes. The Tribunal found that the assessee had provided sufficient details of donors and loan providers, and the journal entries were supported by evidence. Additionally, it was held that the TDS disallowance was not applicable as the income was exempt under section 11. en-us Fri, 26 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 06:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379296 The Tribunal dismissed the Revenue's appeal on all grounds, upholding the CIT(A)'s order. The Tribunal allowed the benefit under section 11 and deleted the additions/disallowances made by the Assessing Officer, concluding that the charges were not capitation fees but used for charitable purposes. The Tribunal found that the assessee had provided sufficient details of donors and loan providers, and the journal entries were supported by evidence. Additionally, it was held that the TDS disallowance was not applicable as the income was exempt under section 11. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379296