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La Sallian Educational Innovators Foundation, Inc. vs. CIR

LA SALLIAN EDUCATIONAL INNOVATORS FOUNDATION (DE LA SALLE UNIVERSITY-COLLEGE OF ST. BENILDE) INC., PETITIONER, VS. COMMISIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 202792 | 2019-02-27

D E C I S I O N
 
A. REYES, JR., J.:
 
Before this Court is a Petition for Review on Certiorari[1] taken under Rule 16 of the Revised Rules of the Court of Tax Appeals, in relation to Rule 45 of the Rules of Court seeking to nullify the Decision[2] dated April 19, 2012 and Resolution[3] promulgated on July 17, 2012 of the Court of Tax Appeals (CTA) En Banc.
 
The Factual Antecedents

Petitioner La Sallian Educational Innovators Foundation, Inc. (De La Salle University-College of St. Benilde Foundation)/for brevity) is a non­-stock, non-profit domestic corporation duly organized and existing under the...