2015 (11) TMI 1832

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Sh. Hiren Mehta, CA. ORDER Per J. Sudhakar Reddy, Accountant Member Both these appeals are filed by the Revenue directed against the consolidated order of the Ld. CIT (Appeals)-XXI, New Delhi dated 23.6.2010 pertaining to the A.Ys 2006-07 and 2007-08. 2. Facts in brief:- The assessee is a Society and derives income from running of schools. It runs 17 schools in the name o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tenance receipts, in the books of accounts of the assessee. The assessee is registered u/s 12A of the Act. It was also notified u/s 10(23)(C) of the Act by DGIT(Exemptions), Delhi vide Notification No.4/2005 dt. 19.5.2005. The DGIT(E) vide his order dt. 26.2.2009 rescinded the notification no.4/2005 dt. 19.5.2005 under which the assessee had been granted exemption u/s 10(23C)(vi). In view of the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....intained, which is violative of provisions of s.11 and 12 of the Act. He held that the society maintenance fee, being in the name of franchisee income earned by the assessee was taxable. 2.2. Aggrieved the assessee carried the matter in appeal before the First Appellate Authority, who held that, similar issue has arisen in the assessee's own case from the A.Y. 1998-99 onwards to the A.Y. 2005-0....