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TMI Blog2019 (11) TMI 1756X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the learned CIT (Appeals) for the Assessment Year 2011-12 2017 (4) TMI 1605 - ITAT CHENNAI] by holding that no interference was necessary in respect of the decision of the learned CIT (Appeals) who has extensively analyzed the issue and decided the matter by placing reliance on the various decisions of the Hon ble High Court and upheld the orders of the learned Commissioner of Income Tax (Appeals). Thus we find no reason to interfere in the order of the learned Commissioner of Income Tax (Appeals). Consequently, the appeals filed by the Revenue stands dismissed. - ITA Nos. 618, 619/Chny/2019, 616/Chny/2019, 620, 621, 622/Chny/2019, 617 & 1497/Chny/2019 - - - Dated:- 13-11-2019 - SHRI GEORGE MATHAN, JUDICIAL MEMBER AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same by this common order. 4. It was submitted by the learned Departmental Representative that the issue in these appeals was against the action of the learned Commissioner of Income Tax (Appeals) in deleting the disallowance made and accepted the assessee s claim as voluntary donation received whereas the alleged donations were in fact capitation fee collected for admission in an Engineering College run by Shri Venkateswara Educational and Health Trust. 5. It was submitted by the learned Authorized Representative that the issues were squarely covered by the decisions of the Co-ordinated Bench of this Tribunal in each of the assessee s own case for which he has filed a chart as follows: Sl. No. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities 619/2019 (D/A) 2014-15 Receipt of Voluntary donation Allowed in favour of Assessee by ITAT in Assessee s own case for the Assessment year 2011-12 in ITA No.2887/2014, date 12.04.2017 6. Sri Venkateswara Educational Health Trust 6202019 (D/A) 2012-13 Receipt of Voluntary donation Allowed n favour of Assessee by ITAT in Assessee s own case for the Assessment year 2011-12 in ITA No.2889/2014, date-12.04.2017 7. Sri Venkateswara Educational Health Trust 621/2019 (D/A) 2013-14 Receipt of Voluntar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t reached finality. In regard to the other cases and in the case of United Educational Foundation, etc. it was fairly agreed by the Assessing Officer that it has been admitted for the relevant assessment year that the practice has been followed in the previous years also to the year under appeal. The learned Departmental Representative vehemently supported the orders of the Assessing Officer. 7. We have considered the rival submissions and perused the materials available on record. Perusal of the orders of the Co-ordinated Bench of this Tribunal in the assessee s own case in respect of all assessees clearly show that the Co-ordinated Bench of this Tribunal has confirmed the order of the learned Commissioner of Income Tax (Appeals) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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