https://www.taxtmi.com/caselaws?id=469321 Excess fee receipts treated as capitation fee could not be sustained as taxable income where the educational society applied its receipts towards its educational objects. The Tribunal noted that any alleged breach of fee-fixation norms under the relevant education law fell within the competence of the authority under that statute, not the income-tax authorities, and that exemption under sections 11 and 12A could not be denied merely because another statutory requirement was said to have been violated. As no action had been initiated by the concerned education authorities, the addition was held to rest on a not properly determinable in income-tax proceedings and was directed to be deleted. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 21:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469321 Excess fee receipts treated as capitation fee could not be sustained as taxable income where the educational society applied its receipts towards its educational objects. The Tribunal noted that any alleged breach of fee-fixation norms under the relevant education law fell within the competence of the authority under that statute, not the income-tax authorities, and that exemption under sections 11 and 12A could not be denied merely because another statutory requirement was said to have been violated. As no action had been initiated by the concerned education authorities, the addition was held to rest on a not properly determinable in income-tax proceedings and was directed to be deleted. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469321