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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
R. K. PANDA, VP, VINAY BHAMORE, J
Yashwantrao Chavan Maharashtra Open University – Appellant
Versus
CIT, Exemption Circle, Aurangabad – Respondent
| Table of Content |
|---|
| 1. establishment and registration of ycmou. (Para 1 , 2) |
| 2. arguments regarding utilization of accumulated funds. (Para 3) |
| 3. court's dismissal of the appeal. (Para 4) |
| 4. arguments against the cpc's adjustments. (Para 5 , 6) |
| 5. legal arguments regarding the application and amendments. (Para 10 , 11 , 12) |
| 6. court's analysis of the legal provisions. (Para 15 , 16 , 17) |
| 7. interpretation of retrospective and prospective amendments. (Para 18 , 19 , 20) |
| 8. court's final ruling on the appeal. (Para 21) |
| 9. conclusion of the appeal. (Para 22) |
ORDER
PER R. K. PANDA, VP :
This appeal filed by the assessee is directed against the order dated 11.02.2025 of the Ld. Addl / JCIT(A)-2, Gurugram, relating to assessment year 2023-24.
2. Facts of the case, in brief, are that the assessee Yashwantrao Chavan Maharashtra Open University (YCMOU) is established by Yashwantrao Chavan Maharashtra Open University Act, 1989. The sole object of the assessee is education, more particularly described as „to advance and disseminate learning and knowledge by a diversity of means‟. It is primarily financed by the Government of Maharashtra in terms of allotment of lands in different cities of Maharashtra, const
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