https://www.taxtmi.com/caselaws?id=304915 The appeals filed by Revenue against the deletion of disallowance for alleged capitation fee as voluntary donation in various charitable trusts were dismissed. The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, citing jurisdictional discipline and legal precedents. The Revenue's argument that the alleged donations were actually capitation fees was countered by the Authorized Representative's reliance on previous Tribunal decisions supporting the claim of voluntary donation. Consequently, the orders in favor of the charitable trusts, including M/s. MAC Charities, M/s. MAC Public Charitable Trust, M/s. Sri Venkateswara Educational & Health Trust, and M/s. United Educational Foundation, were upheld. en-us Wed, 13 Nov 2019 00:00:00 +0530 Sat, 05 Nov 2022 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304915 The appeals filed by Revenue against the deletion of disallowance for alleged capitation fee as voluntary donation in various charitable trusts were dismissed. The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, citing jurisdictional discipline and legal precedents. The Revenue's argument that the alleged donations were actually capitation fees was countered by the Authorized Representative's reliance on previous Tribunal decisions supporting the claim of voluntary donation. Consequently, the orders in favor of the charitable trusts, including M/s. MAC Charities, M/s. MAC Public Charitable Trust, M/s. Sri Venkateswara Educational & Health Trust, and M/s. United Educational Foundation, were upheld. Case-Laws Income Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304915