The Tax Publishers2020 TaxPub(DT) 5218 (Karn-HC)

Income Tax Act, 1961

Section 11

AO and appellate forums do not have jurisdiction to adjudicate the genuineness of the receipts by the trust which is vested with the Commissioner under sections 12A and 12AA especially when sections 12(1) and 2(24)(iia) deem all income received by the assessee trust to the rigor of sections 11, 12 and 13.

Charitable trust - Exemption under section 11 - Receipt of voluntary contributions, whether in the nature of capitation fees -

Assessee filed appeal raising a substantial question of law as to whether AO and appellate forums have jurisdiction to adjudicate the genuineness of the receipts by the trust which is vested with the CIT under sections 12A and 12AA, especially when sections 12(1) and 2(24)(iia) deem all income received by the assessee trust to the rigor of sections 11, 12 and 13. Held: The aforesaid substantial question of law had already been answered against the revenue in case of 'CIT v. Adichunchangiri Masamstana Mutt' [ITA No.52 of 2012, dt. 14-1-2019] and [[ITA Appeal No. 800 of 2009, dt. 7-1-2019]]. Following the same, the issue was decided against the revenue.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. : 2010-11



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