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TMI Blog2010 (1) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant Member This appeal preferred by the Revenue is directed against the order passed by the CIT (A)-IV, Hyderabad and pertains to the assessment years 2005-06. 2. The Revenue raised the following grounds: 1. The CIT(A) has failed to appreciate that obtaining approval of the prescribed authority is mandatory as per the plain meaning of the provisions. 2. The CIT(A) has failed to appreciate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad Bench 'A' of the Tribunal dated 15.4.2009 in assessee's own cases in ITA No.1133/Hyd/2006 for the assessment years 2003-04 and order dated 17.4.2009 in ITA No.1206/Hyd/2007 for the assessment year 2004-05. However, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai Foundations and others Vs. State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. State of Karnataka & another (2003) 6 SCC 697. If the donations were received compulsorily for admission of students, the assessee is not entitled for exemption either u/s 10(23C) or u/s 11 of the IT Act. Since the lower authorities were not examined the collection of capitation fees in this case, in our opinion, the matter requires to be examined by the assessing officer whether the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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