2019 (11) TMI 1756

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....aritable Trust against separate orders of the learned Commissioner of Income Tax (Appeals)-17, Chennai in ITA No.106/16-17 ITA No.330/16-17 & ITA No.329/16-17, dated 31.12.2018 for Assessment Years 2013-14, 2014-15 & 2014-15 respectively. ITA Nos.620, 621 & 622/Chny/2019 are the appeals filed by the Revenue in the case of M/s. Sri Venkateswara Educational & Health Trust against separate orders of the learned Commissioner of Income Tax (Appeals)-17, Chennai in ITA No.110/15-16 ITA No.109/16-17 & ITA No.333/16-17, dated 31.12.2018 for Assessment Years 2012-13, 2013-14 & 2014-15 respectively. ITA Nos.617 & 1497/Chny/2019 are the appeals filed by the Revenue in the case of M/s. United Educational Foundation against separate orders of the learne....

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....011-12, ITA No2885/2014, 12.04.2017 2. United Education Foundation  617/2019 (D/A) 2013-14 Receipt of Voluntary donation  Allowed in favour of Assessee by ITAT in Assessee's case of the Assessment year 2011-12 in ITA No.2890/2014, date- 12.04.2017 3. United Education Foundation  1497/2019(D/A) 2014-15  Receipt of Voluntary donation  Allowed in favour of Assessee by ITAT in Assessee's own case of the Assessment year 2011-12 in ITA No.2890/2014, date 12.04.2017 4. MAC Charities 618/2019 (D/A) 2013-14  Receipt of Voluntary donation  Allowed in favour of Assessee by ITAT in Assessee's own case for the Assessment year 2011-12 in ITA No.2887/2014, dated 12.04....

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....Commissioner of Income Tax (Appeals) and the Tribunal has not considered the voluminous evidences collected by the Revenue. It was however fairly agreed by the learned D.R that in the case of MAC Public Charitable Trust, the Assessing Officer has recorded that the orders relied upon by the Assessee in its own case for the Assessment Year 2011-12 are not being accepted by the Department and the appeals are being pending before the Hon'ble Madras High Court and therefore the issues raised in these appeals has not reached finality. In regard to the other cases and in the case of United Educational Foundation, etc. it was fairly agreed by the Assessing Officer that it has been admitted for the relevant assessment year that the practice has been....