https://www.taxtmi.com/caselaws?id=328043 Exemption under section 11 was considered sustainable where the assessee could not produce an old section 12A certificate, because prior section 80G approvals and later section 12AA registration indicated recognised charitable status and mere non-traceability of the certificate was insufficient to deny relief. Receipts linked to management quota admissions were also not treated as capitation fee, as the records showed accounting in the books, application toward educational objects, and no reliable proof of coercive collection, private benefit, or diversion of funds. On that basis, the denial of exemption and related additions were held unsustainable. en-us Fri, 15 Apr 2016 00:00:00 +0530 Mon, 23 May 2016 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328043 Exemption under section 11 was considered sustainable where the assessee could not produce an old section 12A certificate, because prior section 80G approvals and later section 12AA registration indicated recognised charitable status and mere non-traceability of the certificate was insufficient to deny relief. Receipts linked to management quota admissions were also not treated as capitation fee, as the records showed accounting in the books, application toward educational objects, and no reliable proof of coercive collection, private benefit, or diversion of funds. On that basis, the denial of exemption and related additions were held unsustainable. Case-Laws Income Tax Fri, 15 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328043