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TMI Blog2012 (3) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... pproval under S.10(23)(c)(via) of the Act, which is mandatory. 3. At the very outset, the learned counsel for the assessee mentioned that the issue involved in this appeal has to be set aside to the file of the assessing officer in tune with the directions of the Tribunal issued in assessee s own case for the assessment year 2006-07 in ITA No.1199/Hyd/2009, where on identical issue, the Tribunal, vide its order dated 20.1.2011, set aside the issue in dispute to the file of the assessing officer relying on the still earlier order of the Tribunal dated 29.1.2009 in the case of Vasavi Academy of Education in ITA No.1120/Hyd/2009. 4. On the other hand, the Learned Departmental Representative, relied on the order of the assessing officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCC 481 examined the issue of collection of capitation fees for the admission of students over and above fees prescribed by the private institutions and held that the institution which ware collecting capitation fees for admission of students over and above the fees prescribed cannot be construed as charitable/educational institution. Ape Court further observed that the fees collected over and above the prescribed fee for admission of the student has to be construed as capitation fee. The Apex Court further observed 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. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 called i.e. donation, building fund, auditorium fund etc. etc., over and above the prescribed fee for admission of students. 4. In the result, Revenue s appeal is allowed for statistical purposes. 4. Respectfully following the ratio laid down by the Tribunal in the above order, we set aside the issue in dispute to the file of the assessing officer on similar direction for fresh consideration. Considering the above, we are of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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