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Documents citing Islamic Academy Of Education And ... vs State Of Karnataka And Others on 14 August, 2003

St.Martin'S Educational Society, ... vs Department Of Income Tax

assessee registered under S.12AA of the Act. We have dealt with this issue hereinabove, while dealing with the corresponding grounds of the Revenue in the appeals ITA Nos.1440 to1442/Hyd/2011 concerning Sri Venkata Sai Educational Society. For the detailed reasons discussed in that context, in paras 4 and 5 hereinabove, we set aside the impugned orders of the lower authorities in this case also for all the years under appeal and remit back the matter to the file of assessing officer with a direction to assessing officer that he shall reconsider the entire issue in the light of judgment of Supreme Court in the case of M/s Islamic Academy of Education & Another Vs. State of Karnataka and Another (supra), and in the cased of T.M.A. Pai Foundation and Others Vs. State of Karnataka and Others (Supra), and find out whether the assessee has received any money over and above the fees prescribed and thereafter decide the issue afresh in accordance with law after giving reasonable opportunity of hearing to the assessee. We make it clear that the assessee is not entitled for exemption u/s 11 in case it collected any money by whatever name it is called i.e., donation, building fund, auditorium fund etc. etc., over and above the prescribed fee for admission of students.
Income Tax Appellate Tribunal - Hyderabad Cites 15 - Cited by 0 - Full Document

Netaji Subhas Institute Of Technology ... vs The State Of Bihar & Ors on 11 August, 2017

21. On consideration of the entire facts and circumstances, we are of the considered view that the writ Court has committed no illegality warranting any interference in this intra Court appeal. We are also of the view that the mater involved in this case is primarily Policy decision and as such Executive/Administrative decision at the level of the Government is necessary having regard to the standard to be followed in the matter of selection procedure in the admission in Engineering and Technical Institution, we are not competent to determine the modality of selection process and as such. We are not persuaded to make any indulgence in the matter of selection and admission in the Patna High Court LPA No.1116 of 2017 dt.11-08-2017 27/27 Technical Institute and issue direction to the State of Bihar to depart from the selection process based on the notification dated 05.03.2014 which was followed by the State of Bihar on the line of the guide line of the Apex Court in Islamic Academy of Education case (Supra).
Patna High Court Cites 17 - Cited by 0 - A K Upadhyay - Full Document

Colleges Of Education Management ... vs Government Of A.P. And Ors. on 7 November, 2003

On constitution of the Committees as envisaged in Islamic Academy's case, the Committees will certainly have to work out the fee structure as well as the sharing of seats between the State and Management which of course will have to be made applicable only from next academic year i.e. 2004-2005 for which relevant data will have to be placed by the Private Unaided Educational Institutions before the Committees to enable the Committees to take appropriate decision on the basis of the material placed before them. Consequently, we do not find any merit in the Writ Petition Nos. 21689 and 21690 of 2003, which are dismissed as devoid of any merit.
Andhra HC (Pre-Telangana) Cites 3 - Cited by 0 - G Rohini - Full Document

Monil Prakashchandra Thakkar vs State Of Gujarat & 2 on 10 March, 2014

15. Though   the   said   Committee   cannot   dispense   with  the aspect of furnishing a bank guarantee, which has  been   permitted   by   the   Supreme   Court   in  Islamic  Academy   of   Education   and   another   Vs.   State   of  Karnataka   and   others   (Supra.),   its   intention   is  clearly   to   ask   the   concerned   college/institution   to  formulate   a   mechanism   of   security/guarantee   whereby,  in case a student abandons the course midway, it would  not   result   in   a   loss   of   opportunity   for   others   and  would ensure that the student would have to    pay the  fees for the entire duration of the course. Respondent  No.3­College   has   admittedly   not   taken   any   steps   in  this   regard,   but   is   insisting  on  the   application   of  Page 19 of 25 C/SCA/18082/2013 JUDGMENT Rule­R11 of the Rules of Saurashtra University which,  in   the   view   of   this   Court,   does   not   contemplate   a  situation   where   a   student   leaves   midway   through   the  course.
Gujarat High Court Cites 5 - Cited by 8 - A Kumari - Full Document

J. P. Institute Of Technology vs The State Of Bihar And Ors on 13 August, 2020

31. The appellants have not disputed the fact that in view of the law laid down by the Supreme Court in Islamic Academy of Education (Supra), in the State of Bihar an admission supervisory committee headed by a retired Judge of Patna High Court for admission in technical institutions was constituted vide notification no. 336 dated 05.02.2014. They have also not disputed the fact that for taking admission of students in private unaided approved technical institution examination is conducted either by the Association of Private Technical Education or by the State Government agency i.e. BCECE.
Patna High Court Cites 14 - Cited by 0 - M K Shah - Full Document

Exalt Educational Trust, 311/A, ... vs The State Of Bihar on 13 August, 2020

31. The appellants have not disputed the fact that in view of the law laid down by the Supreme Court in Islamic Academy of Education (Supra), in the State of Bihar an admission supervisory committee headed by a retired Judge of Patna High Court for admission in technical institutions was constituted vide notification no. 336 dated 05.02.2014. They have also not disputed the fact that for taking admission of students in private unaided approved technical institution examination is conducted either by the Association of Private Technical Education or by the State Government agency i.e. BCECE.
Patna High Court Cites 14 - Cited by 0 - M K Shah - Full Document

A Deemed University vs The District Consumer Disputes ... on 9 January, 2015

36.When that being the legal and factual position, the National Consumer Disputes Redressal commission is bound by the legal principles laid down by the Apex Court and our High Court and other High courts in the matter of refund of college fee already paid to the students and in the matter of payment of balance fee by the students who left the college in midstream. When the five member Bench of NCDRC held that the forum cannot go into the question whether the refund policy is constitutional or not, the same is binding on the first respondent. If that is so, the first respondent cannot either go into legality and enforceability of the specific clause contained in the application form or reservation policy of the unaided institution, which is prevailing over the UGC letter. The first respondent is also bound by the legal principles laid down by this court. In such circumstances, the issue involved in the complaint, which is already decided by the higher forum, cannot be re-agitated before the first respondent. In the event of the same being allowed to continue, the same amounts to abuse of process of law as there is no chance of the complainant succeeding in their pursuit.
Madras High Court Cites 35 - Cited by 0 - K B Vasuki - Full Document

Dcit, C-1 (E), Chandigarh vs M/S Ram Asra Goyal Education And ... on 25 May, 2022

A receipt & payment account is enclosed vide annexure 1 which clearly shows that during the FY 2015-16 surplus was amounting RS. 46,16,584/- which is 2.71% of total receipts amounting Rs. 17,00,16,872/-. So it is clear that surplus is quite reasonable if we take into account the case law mentioned by AO as it is below 6% of receipts and justify permissible reasonableness defined in the order of the Apex Court in the case of Islamic Academy of Education & another vs. State of Karnataka and others (2003) 6 SSC 697 and reiterated in the case of Viswesvaraya Technological University Vs. ACIT in civil appeal Nos. 4361-4366 of 2016. Reasonable surplus has been pegged at anything between 6% to 15% of the receipts. So it is clear that the case is based on surplus and not profit, hence the Society is a Charitable Institution.
Income Tax Appellate Tribunal - Chandigarh Cites 59 - Cited by 2 - Full Document

Justice (Retired) Alok Baran Pal vs The State Of Tripura on 16 May, 2025

I am directed to refer to your letter No.F. 1(1)/FRC/22 dated 12th October, 2022 on the subject mentioned above and to inform you that the matter has been examined by the Department. It appears that following the Judgment of the Hon'ble Supreme Court of India in Islamic Academy of Educational Institution versus The State of Karnataka and others, a committee was initially constituted under your Chairmanship to govern the matter of fixation of fees in Private Technical Institutions vide this Department's Memo No.F.2 (321-XXXVIII)-DHE/GTCA/2010, dated 10th June, 2010.
Tripura High Court Cites 4 - Cited by 0 - T A Goud - Full Document
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