TMI Blog2014 (1) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities have not examined the collection of capitation fees in this case for both the years – The matter was restored for re-examination of the fact whether the assessee is collecting the capitation fees from students or not. - ITA No.1583/Hyd/12 - - - Dated:- 8-2-2013 - Shri Chandra Poojari And Shri Saktijit Dey,JJ. For the Appellant : Shri T. Diwakar Prasad For the Respondent : None ORDER Per Saktijit Dey, Judicial Member: This appeal of the Revenue is directed against the order of the Commissioner of Income-tax(Appeals) IV, Hyderabad, dated 31.07.2012 for the assessment year 2009-10, and the grounds of the Revenue read as follows- 2. Effective grounds of the Revenue in this appeal read as follows- "1. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental Representative and perused impugned orders of the Revenue authorities and other material available on record. The claim of the assessee for exemption of its income for assessment years 2009-10 even under S.11 of the Act has been rejected by the assessing officer on the ground that the assessee-society has not obtained the approval u/s. 10(23C)(iv) of the Act. He accordingly, denying the assessee's claim for exemption, completed the assessment on a total income of Rs.1,06,77,877, vide order of assessment dated 21.11.2011, passed under S.143(3) of the Act. On appeal, the CIT(A) following the decisions of the Tribunal in similar maters held that the assessee would be eligible for claiming exemption under S.11 of the Act, subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the concerned university and regulated body has to take action for withdrawal of the recognition in case it is found that the educational institution received any money over and above the fees prescribed for the courses. Same view was taken by Apex Court in the case of Islamic Academy of Education and another 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 Revenue authorities have not examined the collection of capitation fees in this case for both the years, in our opinion, the matter requires to be examined by the assessing officer whether the assessee is collecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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