2011 (1) TMI 1448

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.... Per Chandra Poojari, Accountant Member: This appeal preferred by the Revenue is directed against the order passed by the CIT(A) -IV, Hyderabad dated 30.10.2009 and pertains to the assessment year 2006-07. 2. The Revenue raised the following grounds in its appeal: 1. The CIT(A) ought to have appreciated the fact that obtaining approval u/s 10(23C)(vi) of the IT Act of the prescribed aut....

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....merit. We are of the opinion that this issue has already been decided by the Tribunal vide its order dated 29.1.2009 in the case of M/s Vasavi Academy Education for the assessment years 2005-06 in ITA No.1120/Hyd/2009 by holding as follows: 3. We have heard both the parties and perused the material on record. The learned Authorized Representative for the assessee submitted that this issue cover....

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.... over and above the prescribed fee for admission of the student has to be constructed as capitation fee. The Apex Court, further observed that the concerned university and regulated body has to take action for withdrawal of the recognition in case it is found that the educational institution received any money over and above the fees prescribed for the courses. Same view was taken by Apex Court in....

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....yd/2008 for the assessment years 2002- 2003 and 2004-05 and Sri Sai Sudhir Educational Society, Hyderabad in ITA No.999/Hyd/20-06 for the assessment year 2003-04. Therefore, we set aside the orders of the lower authorities and remit back the matter to the file of assessing officer with a direction to assessing officer that he shall reconsider the entire issue in the light of judgement of Supreme C....