2025 (3) TMI 1736

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.... D.R. ORDER PER AMITABH SHUKLA, ACCOUNTANT MEMBER, This appeal by the Assessee is preferred against the order of the Ld. Commissioner of Income Tax [Appeals]-I, Kanpur dated 30.11.2018 pertaining to assessment year 2014-15. 2. The only issue arising from the grounds of appeal raised by the assessee is regarding the addition of Rs. 21,01,050/- made by the AO as amounts of fees received ....

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.... income as against charity. The Ld. Counsel submitted that entire income earned by it is applied towards its charitable object of education. It was submitted that the college was not selling education but barely managing to sustain itself. The ld. Counsel submitted that the judicial ratio laid down by Hon'ble Coordinate Bench of Bangalore Tribunal in the case of Kammavari Sangham has been overrule....

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....l situation and held that exemptions u/s. 11 & 12A cannot be denied. Similarly, this Tribunal in its decision in the case of Gyan Ganga Vocational and Educational Society 35 taxman.com 17, held that jurisdiction and competence to examine an issue under other heads like Right to Education Act, lies with the authorities mentioned therein. We have also noted the arguments of the Ld. Counsel for the a....