https://www.taxtmi.com/caselaws?id=329674 Amounts collected from students or parents over and above prescribed tuition fees, described as voluntary contributions but not established as genuine corpus donations, constitute capitation fee under the prohibition on excess educational charges. Such admission-linked collections indicate commercial sale of education rather than charitable educational activity, resulting in denial of exemption under section 11. Registration under section 12AA is confined to examination of charitable objects and does not prevent the Assessing Officer from scrutinising actual activities in the relevant year. Accordingly, registration does not protect an institution whose conduct includes prohibited, profit-oriented fee collections from rejection of its exemption claim. 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 Amounts collected from students or parents over and above prescribed tuition fees, described as voluntary contributions but not established as genuine corpus donations, constitute capitation fee under the prohibition on excess educational charges. Such admission-linked collections indicate commercial sale of education rather than charitable educational activity, resulting in denial of exemption under section 11. Registration under section 12AA is confined to examination of charitable objects and does not prevent the Assessing Officer from scrutinising actual activities in the relevant year. Accordingly, registration does not protect an institution whose conduct includes prohibited, profit-oriented fee collections from rejection of its exemption claim. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329674