Scope of 12AA Is Limited: Tribunal Quashes Rejection Based on Vehicle Use and Capitation Fee Claims

D.Y. Patil Education Society Vs CIT(Central) (ITAT Pune) Scope of 12AA Is Limited— Commissioner Exceeded Jurisdiction – ITAT Says ‘Capitation Fee, DVO Report, Vehicle Use’ Cannot Decide Registration Assessee, an educational society running D.Y. Patil Medical College, Hospital, Nursing Colleges, Agriculture Colleges & a Deemed University (as per HRD Ministry notification dated 01.09.2005), applied for registration u/s 12A on 12.02.2007. CIT(Central) rejected registration in 2007. In first round, ITAT vide order dated 27.09.2011 (ITA 1280/PUN/2007) held that issues like capitatio...