Fee receipt available in Public domain cannot be treated as incriminating material

ACIT Vs Padmshree Dr. D.Y. Patil University (ITAT Mumbai)

Before us, the main plea of the Ld. CIT-­DR was that the development fee collected by the assessee trust on the basis of a single fee receipt from the students, shows that the students didn’t had any option but to mandatorily give/remit the fees (including the development fees which is part of regular tuition fees). According to the Ld. CIT-DR, the assessee shows such development fees as corpus funds, but since such corpus funds had been collected compulso

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