Case Law Details
Case Name : Dy. CIT (E) Vs. Vignana Jyothi (ITAT Hyderabad)
Related Assessment Year : 2010- 11 & 2011- 12
Courts :
All ITAT ITAT Hyderabad
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Dy. CIT (E) Vs. Vignana Jyothi (ITAT Hyderabad)
Tribunal has clearly held that there is no violation of the provisions of the A.P. Educational Institutions (Regulation of Admission and Prohibition of Capitation Fees Act of 1983). It is also mentioned that the assessee has received the donations by way of DDs/Cheques which are duly accounted for in its books of account and has also been applied for the purpose of education only. Having held that the activities of the assessee trust are charitable in nature and the donations are permitted by the memorandum and there is no complaint that the asse...
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