that the appellant Trust is collecting Capitation fees, sans any
finding that the such funds have been used for the purpose other than running ... that the
Commissioner has wrongly held that assessee was collecting any capitation fees
and in any case, it is strongly urged that at the stage
Capitation Fee Act, the respondent University or its constituent colleges cannot collect more than the fee stipulated by the Fee Fixation Committee;
(iii) That ... Section 4 of the Capitation Fee Act, enables the Government to regulate the tuition fee or any other fee, by Notification in the Gazette
fee. It is the case of the petitioner that the
tuition fee collected from the students is not in accordance with
the tuition fee published ... laws
indicates that the only fees collected other than the fees notified
by the school can be regarded as capitation fee. In the instant
case
collect fees from the students based on the fee structure proposed by them
before the committee. Government of Kerala has constituted the Fee
Regulatory Committee ... fee in the event of its coming to a finding that the fee
structure had a component of profiteering and/or capitation fee, but
nothing
fund and prove that
donations were, in fact and substance, only capitation fees
collected in violation of the laws of the state.
4. The appellant ... recorded during the search clearly establish
that the appellant was collecting capitation fees for offering
admissions and is also refunding it in certain cases clearly
view
that such excess amounts were in the nature of capitation fee
collected from the students admitted in the institutions run by the
assessee-trust ... certain judicial pronouncements, the
Assessing Officer has held that such capitation fees have to be
brought to tax as they have nothing to do with
capitation fees and fees had been taken on the same date and therefore, it could not be said that the capitations fees was refunded ... annexures. Copies of fee due a/c & advance fee for A.Y. 2006-07 have already been filed. Copy of fee
fees for the admission of students over and above fees
prescribed by the private institution and held that the institution which are
collecting capitation fees ... observed that the fees collected over and above the prescribed
fee for admission of the student has to be constructed as capitation fee. The
Apex
Bharati Vidyapeeth in 2005 indicate that
the Trusts were collecting capitation fee and the A.O implied in the reasons that such income
of donation ... those year when Shri Shinde was engaging in collection of some
capitation fee.
5. The Ld. A.R. submitted further that Bharati Vidyapeet have been
search/survey it was found that the
assessee is collecting donations/capitation fee from the candidates who
were seeking admissions to various courses ... crores from students seeking admission by way of
donation/capitation fee over a period of 3 to 4 years. Shri N.
Venkatanathan submitted that
