https://www.taxtmi.com/caselaws?id=443264 Whether exemption under ss. 11-12 could be denied on the allegation that the trust collected capitation/excess fees was determined by construing the relevant State fee-control statutes and the evidentiary record. The Tribunal held that corpus donations received from parents could not, on quantum and facts, be characterised as capitation fees, and in any event the Tamil Nadu statute cited applied only to professional institutions offering degrees/diplomas, not the schools run by the trust; accordingly, rejection of exemption on that ground was unsustainable. The allegation of excess tuition fees under the school-fee regulation law failed because the AO's computation wrongly included miscellaneous collections not constituting prescribed tuition fees; denial of exemption on this basis was set aside. Exemption could not be refused under s. 11(4A) as the AO himself derived segment-wise income/expenditure from the accounts, evidencing maintainable separate records; the appeal was allowed and exemption under s. 11 granted. en-us Fri, 15 Sep 2023 00:00:00 +0530 Tue, 30 Dec 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443264 Whether exemption under ss. 11-12 could be denied on the allegation that the trust collected capitation/excess fees was determined by construing the relevant State fee-control statutes and the evidentiary record. The Tribunal held that corpus donations received from parents could not, on quantum and facts, be characterised as capitation fees, and in any event the Tamil Nadu statute cited applied only to professional institutions offering degrees/diplomas, not the schools run by the trust; accordingly, rejection of exemption on that ground was unsustainable. The allegation of excess tuition fees under the school-fee regulation law failed because the AO's computation wrongly included miscellaneous collections not constituting prescribed tuition fees; denial of exemption on this basis was set aside. Exemption could not be refused under s. 11(4A) as the AO himself derived segment-wise income/expenditure from the accounts, evidencing maintainable separate records; the appeal was allowed and exemption under s. 11 granted. Case-Laws Income Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443264