M/s UFV India Global Education, Chandigarh Vs. The DCIT Exemption, Chandigarh

Parties Involved

Facts Summary

M/s UFV India Global Education is a not-for-profit entity incorporated under the Companies Act, 2013, and is affiliated with the University of Fraser Valley, Canada. The company operates in India, providing academic courses in various fields. It was registered under section 12AA of the Income Tax Act, 1961, for the assessment year 2015-16. The company filed its income tax return for the assessment year 2018-19 on 09.10.2018, claiming exemption under section 11 of the Act. The assessment for the previous year 2016-17, which was finalized on 03.12.2018, denied the exemption claim. The assessee had opted for the Vivad Se Vishwas Scheme for the assessment years 2016-17 and 2017-18, paying a substantial amount of tax. The case was selected for scrutiny due to foreign travel expenses, not the exemption claim. The assessee surrendered its exemption claim during the assessment proceedings.…

Legal Issues

• 1. Whether the penalty levied under section 270A of the Income Tax Act, 1961, is justified.
• 2. Whether the penalty order passed by the Assessing Officer was illegal, void, and a non-speaking order.
• 3. Whether the Commissioner of Income Tax (Appeals) erred in stating that the assessee had the benefit of the assessment order for the assessment year 2016-17 when filing the return for the assessment year 2018-19.
• 4. Whether the assessee was engaged in carrying out the education activity and had a valid registration under section 12A of the Act.
• 5. Whether there was misrepresentation or suppression of facts by the assessee in terms of section 270A(9) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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