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TMI Blog2019 (1) TMI 1832X X X X Extracts X X X X X X X X Extracts X X X X ..... ssional seats was not voluntary contributions - whether the assessee was running a charitable trust or not? - As per AO donations received from parents/students being provided with professional seats was not voluntary contributions envisaged u/s.11 12 - AO said donations collected from Mediation Centre Fund was contrary to sections 11(1)(a) and 11(1)(d) - HELD THAT:- By the order dated [ 2019 (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law are reframed as follows: i. Whether the Appellate Authorities were correct in not recording a finding for the current assessment year as to whether the assessee was running a charitable trust or not as held by the Apex Court in Aditanar Educational Institutions Vs. Addl. Commissioner of Income Tax 224 ITR 310, when the Assessing Officer had recorded a specific finding that the assessee was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see in this appeal is the very same assessee in ITA No.800 of 2009 in the case of COMMISSIONER OF INCOME TAX VS. SRI. ADICHUNCHANAGIRI MAHASAM STANA MUTT. The present appeal is for the asst. year 2007-2008. By the order dated 07.01.2019, ITA No.800 of 2009 was disposed off by answering the aforesaid questions of law. Since the very same questions of law arise for consideration in this appeal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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