their own fee structure without
involving in profiteering and charging capitation fee
and to evolve their own admission procedure subject
to it satisfying the requirement ... subject to the condition that there can be no
profiteering and, capitation fee cannot be charged. A
provision for reasonable surplus should be made
will not apply as the
Petitioner has not collected any capitation fee while admitting the
students to the standard V and therefore, the bar created ... Petitioner. He urged that neither the
Petitioner is collecting any capitation fee nor is discriminating the
students on the basis of the financial capacity
will not apply as the
Petitioner has not collected any capitation fee while admitting the
students to the standard V and therefore, the bar created ... Petitioner. He urged that neither the
Petitioner is collecting any capitation fee nor is discriminating the
students on the basis of the financial capacity
that the Society
had collected fees from students over and above the prescribed
fees (in the form of donations/capitation fess) for granting
admission into ... fees 2+fees 2+fees 2+fees 2+fees
Bhaskar Pharmacy 3 + fees
JOGI Pharmacy 3+ fees
17. The Assessing Officer observed that during
also referred to the various evidences
relating to collection of donations/capitation fee that were found
and seized during the course of search from ... Income-tax
submitted that the assessee has not collected any capitation fee
or any other levy by whatever name called, and therefore
have already discussed that any fee collected in
excess of the fee prescribed by the government is not
necessarily capitation fees. Therefore ... 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
unaccounted cash
(ii). Unexplained cash deposit in bank account.
(iii). Total capitation fees received accommodation entries.
(iv). Receipt of on money from students towards admission ... amount, received amount. The word "B" indicated
unaccounted donation / capitation fees and Shri Ashok Darayani was authorized to
collect it. These papers contained
correct in not taking into
consideration that the capitation fee taken directly or indirectly is illegal and prohibited
by law ?
(v) Whether the learned ... determine the contravention
of Anti Capitation Act and the said conclusion of AO that Donations are "Capitation
Fees" collected in contravention of Anti
evidence relating to collection
of fees from students over and above the prescribed fees in the
form of donation/capitation fees. The excess fees were ... management quota seats is collected through
bankers cheques and the capitation fees is collected in cash. The
AO gathered that
Kerala state legislature prohibited the collection of capitation fees for
admission of the students in schools and colleges. Therefore, any amount
collected for admission ... over and above the prescribed fee
has to be considered as capitation fee and that cannot be construed as
income of the assessee within
