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
fees may be levied.
(4) Every unaided institution shall display on its notice
board, the course-wise fees as approved by the Fees
Regulating Authority ... institution shall collect fee amounting to more
than one year fee from a candidate in an academic year
and collection of fees for more than
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
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
called by various names viz., donation/security
deposit fee/maintenance fee/activity fee/development fee/entertainment fee
etc. Ld DIT placed reliance upon the judgment ... Management shall not collect any other fees in the
name of Development fee, Building fee, Infrastructure Development Fee
etc., except Refundable Deposits like Library Deposit
from students, it was explained. Department
has not established it is capitation fees. ( CIT v Balaji Educational and
Public Charitable Trust ... that the findings of the
PCIT that the assessee has collected capitation fee for the purpose of
granting the admission to the students
Andhra Pradesh Educational Institutions (Regulation of Admissions
and Prohibition of Capitation Fee) Act, 1983 , primarily with the
avowed object of curbing the evil practice ... collection of capitation
fees. Though the original object of this Act 5 of 1983, which we shall
fees may be levied.
(4) Every unaided institution shall display on its notice
board, the course-wise fees as approved by the Fees
Regulating Authority ... institution shall collect fee amounting to more
than one year fee from a candidate in an academic year
and collection of fees for more than
fees may be levied.
(4) Every unaided institution shall display on its notice
board, the course-wise fees as approved by the Fees
Regulating Authority ... institution shall collect fee amounting to more
than one year fee from a candidate in an academic year
and collection of fees for more than
fees (Cochin University of Science & Technology22),
though the fee structure can be regulated. (P.A. Inamdar1).
However, profiteering or charging of capitation fee ... charging of capitation fees. The Committee is
at liberty to approve the fee structure, or to propose some other
fee, which can be charged
