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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 ..... r required to be examined by the assessing officer whether the assessee was collecting the capitation fees from students or not and it was necessary for bringing the actual facts on record for deciding the issue effectively. T.M.A. Pai Foundations and others Vs. State of Karnataka & Others [2002 (10) TMI 739 - SUPREME COURT ] - the institution which were collecting capitation fees for admission of students over and above the fees prescribed cannot be construed as charitable/education institution - the fees collected over and above the prescribed fee for admission of the student had to be constructed as capitation fee - the concerned university and regulated body had to take action for withdrawal of the recognition in case it was found th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that this issue covered in favour of the assessee by the order of the Hyderabad 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 collection of capitation fees for the admission of students over and above fees prescribed by the private institution and held that the institution which are collecting capitation fees for admission of students over and above the fees prescribed cannot be construed as charita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 judgement 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 either u/s 11 or u/s 10(23C) in case it collected any money by whatever name it is ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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