Exemption Denied: Assessee's Charitable Status Challenged Due to Capitation Fees, Ignored by CIT(A) for 2009-11.

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....Exemption u/s 11 - receipt of capitation fees - AO has brought out enormous evidence on record especially to establish that the assessee is not engaged in charitable activities and all these evidence was overlooked by the CIT(Appeals) in the AYs 2009-10 & 2010-11. - Exemption denied - AT....