Capitation fee for admission not a donation: ITAT upholds addition

Society for Computer Technology and Research Vs ACIT (ITAT Pune) Introduction: The Income Tax Appellate Tribunal (ITAT), Pune recently confirmed that payments made for admissions cannot be counted as donations to a Charitable Trust. This came about in the case of Society for Computer Technology and Research vs Assistant Commissioner of Income Tax (ACIT), where the tribunal confirmed the addition of Rs. 6.00 lakh to the income of the Charitable Trust, underlining the distinction between admission payments and donations. Analysis: In the case, the Society for Computer Technology and Research, re...