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
Income-
tax Act, 1961. Secondly, the money collected over a prescribed
fee/capitation fee were handed over to the Chairman and other persons ... Commissioner came to a conclusion that the
assessee-trust had collected capitation fees from students in excess of
the donations admitted, that the capitation fees
fact what has been collected by the assessee society was
only capitation fee and not any refundable deposits. In other
words, the authorities ... 1152/10 etc.
deposits and treated all these deposits as capitation fee collected
by the assessee against the allotment of medical seats.
6. In addition
Education Society from whose Diary the information regarding
2
payment of capitation fees paid by the assessee was elucidated,
without appreciating the fact ... Shri Mandavarkar, Clerk of
the Trust had admitted the receipt of capitation fees from the
assessee before the authorized Officer during the course of
search
there was no ground as to the issue
of receipt of capitation fees by the assessee. However, the Tribunal vide
para 4 of its order ... dated 30.3.2012, discussed at length the issue or the
capitation fee and finally set aside the order of the CIT(A) and restored
enacting Section 3(2) is to
prevent educational institutions charging capitation fees resulting in
creation of a financial barrier which prevents a child from accessing ... school or person shall, while admitting a child,
collect any capitation fee and subject the child or his or her parents
to any screening procedure
controlled by the Kerala
Professional Colleges or Institutions (Prohibition of
Capitation Fees, Regulation of Admission, Fixation of
Non-exploitative fee and other measures to ensure ... regulated
by the the Kerala Professional Colleges or Institutions
(Prohibition of Capitation Fees, Regulation of
Admission, Fixation of Non-exploitative fee and other
measures
direct the third respondent College to
return the capitation fee, tuition fee and hostel fee, totally to the tune of
Rs.1,32,000/- within ... directing the third respondent College to return the capitation fee, tuition fee
and hostel fee, totalling to Rs.1,32,000/- (Rupees One lakh
Lakshmi School vs State Of Tamil Nadu on 21 September, 2012
Author: R.Banumathi
Bench
fee in
the field of Technical and Medical Education by approximately by
35% compared to the earlier fee as fixed. Even the tuition fee
structure ... from ancient time is treated as a charitable
activity and accordingly capitation fee and profit making activity in
any form is prohibited. It is stated
