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TMI Blog2014 (2) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 12A of the Act, the Assessing Authority, in a most blatant manner, held that the assessees are not entitled to the benefits of Sections 11 and 12 of the Act - The order of the Commissioner (Appeals) upheld in holding the assessee society entitled to the benefits of Sections 11 and 12 of the Act – Decided against Revenue. - ITA No.1242 & 4838/Del/2012 - - - Dated:- 31-7-2013 - Shri G. D. Agrawal And Shri A. D. Jain,JJ. For the Petitioner : Shri Ashwani Taneja, Advocate Shri Somil Agarwal, CA For the Respondent : Shri Bhim Singh, Sr.DR ORDER Per A. D. Jain, Judicial Member These are appeals filed by the department for Assessment Years 2008-09 and 2009-10 against the orders passed by the CIT (A), Dehradu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on the Delhi Tribunal decision for Assessment Years 1998-99/2001-02, whereas the facts for those years are entirely different from those in the years presently under consideration; that this apart, the issues relating to Assessment Years 1996-97 to 1998-99 and 2001-02 are pending disposal before the Hon'ble High Court of Uttarakhand; that the Ld. CIT (A) has also failed to consider that since the assessee's case is squarely covered by the provisions of Section 11 (4A) of the Act, the expenses claimed are not allowable and were rightly added back by the Assessing Officer to the income of the assessee society. 6. The ld. counsel for the assessee, on the other hand, has contended that the issue of claim of exemption under Sections 11 and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11 of the Act deals with income from property held for charitable or religious purposes, Section 12 of the Act extends the benefits of Section 11 to also any voluntary contributions received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purposes. 3. In the instant cases, assessees are trusts established wholly for the purposes of imparting education. They received contributions from their pupils for the purpose of imparting education to them. Merely because the assessees made contributions to other trusts, also registered under Section 12A of the Act and because, in some of the years, their revenue was more than their expenditure; despite non-cancellation of their re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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