2018 (1) TMI 1701

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....ant Member For the Assessee : Smt. Kiran Papneja. For the Department : Smt. Chandrakanta. ORDER PER BENCH : All the above appeals have been filed by Revenue against the order of Ld. CIT(A), Patiala dt. 29/06/2017 on the following grounds: 1. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in not considering the fact that the society is not w....

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....y financed by the government. 2. All these appeals pertaining to the same assessee were heard together and being disposed of by this consolidated order for the sake of convenience as the issues involved in all these appeals are similar. 3. Brief facts of the case are that the assessee is running an institute of Engineering and Technology at Lehra Gaga. 4. The Assessing Officer has disallo....

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.... adjudication Ld. CIT(A) has deleted the addition based on the letter of the Principal Secretary Govt. of Punjab to the effect that the institute is fully owned and controlled by the Govt. 7. Before us the Ld. DR relied on the order of the Assessing Officer whereas the Ld. AR relied on the order of the Ld. CIT(A). 8. We have heard Ld. Representatives of both the parties and also perused the ....

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....ade exempted on year to year basis and is in the -nature of grant to the institutional society. The fees structure and courses of the institution are prescribed by Government of Punjab, reviewed on annual basis as decided by the Committee of the Department of Technical Education and Industrial Training Punjab and Chandigarh. The revenue generated by Institute belongs to the Conso....