Case Law Details
DCIT Vs Sindhi Educational Society (ITAT Chennai)
The case of DCIT Vs. Sindhi Educational Society has recently been examined by the Income Tax Appellate Tribunal (ITAT) in Chennai. In this case, the issue at hand revolved around the exemption u/s.11 of the Income Tax Act, specifically regarding corpus donations collected from parents of students admitted in schools run by the Sindhi Educational Society.
The ITAT Chennai thoroughly reviewed the case, considering the relevant provisions of the Tamil Nadu Education Institutions (Prohibition of Collection of Capitation Fee) Act, 1992, and the Tamil Nadu Schools (Regulation of Collection of Fee) Act, 2009. Additionally, they referred to the decision of the Hon’ble Madras High Court in CIT v. MAC Public Charitable Trust and the Hon’ble Supreme Court’s decision in Ahmadabad Urban Development Authority vs. CIT.
The key facts of the case include the following:
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