https://www.taxtmi.com/caselaws?id=216409 The appeals were allowed for statistical purposes, with the Tribunal emphasizing the need for a thorough examination of capitation fees and exemption eligibility. The assessing officer was directed to reevaluate the claim in light of legal precedents, particularly focusing on donations for student admissions affecting exemption eligibility. The Tribunal highlighted the unresolved issue of exemption under S.11, urging proper verification by the assessing officer. Despite the inconsistency in the rectification order, the main issue was resolved in favor of the assessee, underscoring the importance of following legal principles and ensuring proper assessment procedures. en-us Fri, 22 Jun 2012 00:00:00 +0530 Mon, 20 Aug 2012 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216409 The appeals were allowed for statistical purposes, with the Tribunal emphasizing the need for a thorough examination of capitation fees and exemption eligibility. The assessing officer was directed to reevaluate the claim in light of legal precedents, particularly focusing on donations for student admissions affecting exemption eligibility. The Tribunal highlighted the unresolved issue of exemption under S.11, urging proper verification by the assessing officer. Despite the inconsistency in the rectification order, the main issue was resolved in favor of the assessee, underscoring the importance of following legal principles and ensuring proper assessment procedures. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216409