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Bangalore ITAT Upholds Section 11 Exemption Despite Alleged Capitation Fee Collections
Case Law Details
- Case Name
- Rashtreeya Sikshana Samithi Trust Vs ACIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Bangalore
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Rashtreeya Sikshana Samithi Trust Vs ACIT (ITAT Bangalore)
Bangalore ITAT Upholds Section 11 Exemption Despite Alleged Capitation Fee Collections
The Bangalore ITAT held that Rashtreeya Sikshana Samithi Trust is entitled to exemption under Sections 11 and 12, rejecting the Revenue’s contention that collection of “development fees” amounted to capitation fees and reflected a profit-making motive. The Tribunal noted that an identical issue in the assessee’s own case for AY 2012-13 had already been decided in its favour and subsequently affirmed by the Kar...
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