Tirupati Educational And Welfare Society, Meerut V. DCIT(Exemption), Ghaziabad

ITA 936/DEL/2018

AI Insights

The case involves M/s. Tirupati Educational & Welfare Trust, which appealed against the order of the Commissioner of Income Tax (Appeals), Meerut, concerning an assessment order by the Deputy Commissioner of Income Tax (Exemption), Ghaziabad. The dispute centered on the addition of Rs. 61,12,643 to the assessee's income, treated as capitation fees charged beyond the prescribed amount by government authorities. The assessee argued that the fees were in accordance with a court order allowing fees above the prescribed limit for B.ed courses. The ITAT found that the lower authorities had not considered this crucial legal precedent and thus remanded the case for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113951 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 05-02-2018
• Other Referred Cases: Miscellaneous case no. 3550 of 2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV
• Section: 143(3); 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.936/Del/2018, A.Y. 2014-15 M/s. Tirupati Educational & Welfare Trust , 208-A, Saket, Meerut PAN : AAATT9193R Vs. Dy. Commissioner of Income Tax(Exemption) Ghaziabad Appellant Respondent Assessee by Sh. Mayank Patawari, Adv. Revenue by Ms. Sangeeta Yadav, Sr. DR Date of hearing: 16.01.2023 Date of Pronouncement: 18.01.2023 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Assessee against order dated 31.08.2017 in Appeal No. 326/16-17 assessment year 2014-15 passed by Commissioner of Income Tax (appeals), Meerut (hereinafter referred to as the First Appellate Authority or in short ‘Ld. F.A.A.’) in regard to the appeal before it arising out of assessment order dated 26/12/2016 u/s 143(3) of the Income Tax Act, 1961 passed by DCIT(Exemption), Circle-Ghaziabad (hereinafter referred to as the Assessing Officer or ‘AO’). ITA No. 936.Del.2018 Tirupati Educational & Welfare Trust, Meerut 2 2. The assessee has raised following grounds :- “1. The Ld. CIT (Appeals) erred in law and on facts on both while partly allowing the appeal filed by the assessee. 2. The Ld. CIT (Appeals) erred in law and on facts in not considering the written submissions and relevant evidences filed by the assessee during the hearing of appeal in regard of the addition to fees made by the Assessing Officer, by alleging that the assessee college has charged the fees from students beyond the prescribed amount of fees as decided by the Govt. Authorities , and also The Ld. CIT(A) has erred in law for confirming the action of the assessing officer for not allowing the provisions of 12A on this addition . 3. Any other ground of appeal which may be raised during the course of hearing of appeal. 3. Heard and perused the record. 4. Ld. AO has made an addition of Rs. 61,12,643/- by treating the excess fee charged as capitation fee. The assessee has claimed that this alleged capitation fee is with regard to B.ed courses only and for which by virtue of order dated 29.05.2013 of Hon’ble Allahabad High Court in Miscellaneous case no. 3550 of 2013 fee above one determined by the fee committee was accepted. However, the matter of fact is that this order dated 29.05.2013 as produced before this bench was not cited before Ld. AO or Ld. First Appellate Authority. Thus, the end of justice require to restore the issue to the files of Ld. AO to take into consideration the order of Hon’ble High Court and after giving an opportunity of hearing pass a fresh order in the issue. 5. Accordingly, the appeal is allowed for statistical purposes. Order pronounced in the open court on 18 th January, 2023. Sd/- Sd/- (N.K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-18.01.2023 *Binita, SR.P.S* ITA No. 936.Del.2018 Tirupati Educational & Welfare Trust, Meerut 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI