https://www.taxtmi.com/caselaws?id=329674 Receipts collected from parents over and above the prescribed tuition fee, when linked to student admissions and not proved to be corpus donations, may be treated as capitation fee under the Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984. On that basis, the activity is regarded as commercial rather than charitable, affecting exemption under section 11 of the Income-tax Act, 1961. Registration under section 12AA is confined to examination of objects and does not prevent scrutiny of the actual activities in the relevant year when exemption under section 11 is claimed. The note therefore reflects that charitable status depends on both the nature of receipts and the conduct of activities. en-us Fri, 17 Jun 2016 00:00:00 +0530 Thu, 07 Jul 2016 12:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329674 Receipts collected from parents over and above the prescribed tuition fee, when linked to student admissions and not proved to be corpus donations, may be treated as capitation fee under the Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984. On that basis, the activity is regarded as commercial rather than charitable, affecting exemption under section 11 of the Income-tax Act, 1961. Registration under section 12AA is confined to examination of objects and does not prevent scrutiny of the actual activities in the relevant year when exemption under section 11 is claimed. The note therefore reflects that charitable status depends on both the nature of receipts and the conduct of activities. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329674