which the students were given fixed packages of capitation fee,
hostel fee and admission fee and this he held that it clearly goes to
prove ... medical colleges. Such capitation fees
were over and above the regular fees and hostel fees. These
capitation fees have neither been recorded in the books
addition made in the hands of applicant on account of accepting
capitation fees / donations from the students who were admitted to various courses.
Further ... allegation of authorities below is that capitation fees so collected by the
Trust had been siphoned by the Trustees for their personal use. In view
Commissioner of Income tax
should have appreciated that if at all capitation fees has been
accepted, it may be a_violation of the educational rules ... collecting additional fees in violation of law
abolishing collection of capitation fee for admission and such additional fees is
not accounted for in the books
Government Notification permitting the Medical Colleges of the State to charge capitation fee from the students held that the activity of importing education ... nature of charity and religious and charging of capitation fee infracts Article 14 of the Indian Constitution. The relevant observations
justified in holding that the appellant
has collected capitation fee for admission of students which shows
that the appellant has profit motive and thereby disentitled ... fees charged and further
to take action, against any institution / college or university who had
charged any fees over and above the fees prescribed
relief relating to the addition made by the assessing authority
towards capitation fees. It is the case of the Revenue that
capitation fee being involuntary ... that there is overlap of funds
relating to building fund and capitation fee. The Revenue argues
that even assuming that capitation fee is booked under
assessee has paid a sum of Rs.19,50,000/- towards
capitation fee/donation for admission of his daughter Miss
Gunjan Gahlot for the course ... capitation fee, over and above the
regular course fees, paid in cash by the parents of students
admitted of accepting the donation/ capitation fees
accordance with the trust deed.
(ii) The assessee has been collecting capitation fees for
admission of students for both management quota and NRI
quota ... Shri Goli Srinivas for the
proposition that he is collecting capitation fees and making various
payments to the interested parties and seized material shows ample
view that the assessee-society
has collected capitation fee from students, which was directly
linked to admission of students in the engineering college ... brought out the
reality of the situation as to collection of capitation fee by the
society and that another opportunity was to be given
excess of the prescribed
fees from students, which was nothing but capitation fee.
Such donations were not voluntary but given by parents of
the students ... fee & these were voluntary in
nature.
5 Though refund of advance 3.4 3.4 3.4 2.4
fees were denied by parents,
payment of capitation fee
