Indus Education Society Vs. DCIT, Exemption Range
Case No: ITA No. 671/DEL/2019
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH
Date: 3/5/2025
Parties Involved
appellantIndus Education Society
respondentDCIT, Exemption Range
Facts Summary
The case involves an appeal by Indus Education Society against the order of the Ld. Commissioner of Income Tax [Appeals]-I, Kanpur dated 30.11.2018 pertaining to assessment year 2014-15. The issue is regarding the addition of Rs. 21,01,050/- made by the Assessing Officer as amounts of fees received by the assessee, over and above fees fixed by the Fee Fixation Committee, and its confirmation by the Ld. CIT(A). The assessee trust runs an Engineering College offering B.Tech. and MBA Courses in a r…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition of Rs. 21,01,050/- as fees received over and above the stipulated fees by the assessee is valid.
Precedents Relied Upon
4 precedents cited in this judgement.