Case Law Details
CIT Vs The Registrar, Csjm University, Kalyanpur (Allahabad High Court)
Heard Sri Shubham Agrwal, learned counsel for the appellant, Income Tax Department.
The appellant has preferred this appeal against the judgement and order dated 03.08.2018 of the Income Tax Appellate Tribunal Lucknow Bench.
The facts of the case reveal that the Assessee-University conducts examinations through various colleges affiliated to it. The affiliated colleges function as the examination centre. These affiliated colleges/centres in holding the examinations incur various types of expenditure both administrative and procedural. The Assessee-University reimburse these expenses to the affiliated colleges/centres.
In the assessment years 2007-08 the Assessing Officer created the demand of Rs.52,11,038/- on account of non-deduction of tax under Section 194J of the Income Tax Act, 1961 (hereinafter referred to as the Act). The appeal of the Assessee-University was dismissed by the CIT (Appeal) whereupon further appeal was preferred to the Tribunal which has been allowed.
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