9911796707
TMI Blog2012 (1) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent: Shri B. Satyanarayana Murthy O R D E R PER CHANDRA POOJARI, AM: This appeal by the Revenue is directed against the order of the CIT(A)-IV, Hyderabad dated 30.06.2011 for the assessment year 2008-09. 2. The Revenue raised the following grounds: 1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The Ld. CIT(A) erred to hold that the assessee is eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the introduction of the subclause (vk) to the section 10(23C) [inserted by the Finance Act, 1998 w.e.f. 01.04.1999]. 6. The ld. CIT(A) failed to see that in the cited case of American Hotel and Lodging Assn./ Educational Institute vs. CBDT (2008) 170 Taxman 306 (SC), the Hon'ble Supreme Court set aside the order of the CBDT declining approval under section 10(23C)(vi) and restored the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the matter to the file of the Assessing Officer and we cannot approve the same. Being so, we cancel the order of the CIT(A). However, considering the totality of the facts and circumstances of the case it is necessary to see whether the assessee has collected any amount over and above the prescribed fees for admission of students by whatever name it is called. Accordingly, we set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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