Miss Mohini Jain v. State of Karnataka

2 SCC 666Reported decision1992#3875 most cited

What is Miss Mohini Jain v. State of Karnataka authority for?

Collecting capitation fees by private educational institutions is considered a price for selling education and is contrary to the Constitution of India, thus not a charitable activity.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2022.

Also referred to as

Miss Mohini Jain v. State of Karnataka · capitation fee · charitable activity · right to education · constitutional mandate · Section 13(1)(c) · Section 11

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing Miss Mohini Jain v. State of Karnataka

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…,000 11,16,97,115 1999-00 2,71,55,378 5,50,06,760 8,21,62,138 1998-99 1,99,85,049 3,54,08,920 5,53,93,969 ITA Nos2125 to 2128 :- 5 -: & 2219 to 2222 /2017 (vi) Hon’ble Apex Court in the case of Mohini Jain (Miss) vs. State of Karnataka and others (1992) 2 SCC 666 had held that capitation fee collected by private education institutions was nothing but a price for selling education and this was contrary to the edicts in Constitution of India (vii) There were large number of instances of violations coming within the ambit of Section 13(1) (c) of the Act, where income and property of the trust were diverted…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…,000 11,16,97,115 1999-00 2,71,55,378 5,50,06,760 8,21,62,138 1998-99 1,99,85,049 3,54,08,920 5,53,93,969 ITA Nos2125 to 2128 :- 5 -: & 2219 to 2222 /2017 (vi) Hon’ble Apex Court in the case of Mohini Jain (Miss) vs. State of Karnataka and others (1992) 2 SCC 666 had held that capitation fee collected by private education institutions was nothing but a price for selling education and this was contrary to the edicts in Constitution of India (vii) There were large number of instances of violations coming within the ambit of Section 13(1) (c) of the Act, where income and property of the trust were diverted…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…,000 11,16,97,115 1999-00 2,71,55,378 5,50,06,760 8,21,62,138 1998-99 1,99,85,049 3,54,08,920 5,53,93,969 ITA Nos2125 to 2128 :- 5 -: & 2219 to 2222 /2017 (vi) Hon’ble Apex Court in the case of Mohini Jain (Miss) vs. State of Karnataka and others (1992) 2 SCC 666 had held that capitation fee collected by private education institutions was nothing but a price for selling education and this was contrary to the edicts in Constitution of India (vii) There were large number of instances of violations coming within the ambit of Section 13(1) (c) of the Act, where income and property of the trust were diverted…

M/S Kammavari Sangam, Bangalore vs. DDIT, Bangalore

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 1099/BANG/2015[2011-12]Status: DisposedITAT Bangalore17 Jun 2016AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…ge 06 of this order evidences this. This was intended to prevent the professional education imparting colleges from turning into "teaching shops" as had been strongly noted by the Hon'ble Apex Court in the case of Miss Mohini Jain vs State of Karnataka (1992) 2 SCC 666. 5.2 In the background of the above facts, and the existence of the anti-capitation fees related legislation referred to supra, it appears that the voluntary contributions collected with the quid pro quo of engineering seat for the wards of the donors carries a very strong colour of commercial orientation in education. In order to claim exemption o…

DDIT vs. M/S Kammavari Sangha

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 206/BANG/2014[2009-10]Status: DisposedITAT Bangalore17 Jun 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…ge 06 of this order evidences this. This was intended to prevent the professional education imparting colleges from turning into "teaching shops" as had been strongly noted by the Hon'ble Apex Court in the case of Miss Mohini Jain vs State of Karnataka (1992) 2 SCC 666. 5.2 In the background of the above facts, and the existence of the anti-capitation fees related legislation referred to supra, it appears that the voluntary contributions collected with the quid pro quo of engineering seat for the wards of the donors carries a very strong colour of commercial orientation in education. In order to claim exemption o…

P.Murugesan, Chennai vs. ACIT, Trichy

ITA 2039/CHNY/2013[2001-02]Status: DisposedITAT Chennai14 Oct 2015AY 2001-02

Bench: Shri Chandra Poojari & Shri V. Durga Rao

For Appellant: Mr. K. Ramasamy, Sr. StandingFor Respondent: Mrs. Jayanthi Krishnan, IRS, CIT
Section 132Section 133Section 144Section 153A

…heet consisting all the receipt & payments of the capitation fees & other donation to the Accounts department for making necessary journal entries at the end of the year. Apex Court in the case of Mohini Jain (Miss) vls. State of Karnataka and Others (1992) 2 SCC 666 considered the issue of capitation fee collected by the private educational institutions. It held that Capitation fee is nothing but a price for selling education. I.T.A.Nos.2036 & 2037, 2039 :- 95 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. The concept of teaching shops is contrary to the constitutional Scheme and is wholly…

ACIT, Trichy vs. P.Murugesan, Thanjavur

ITA 2036/CHNY/2013[2006-07]Status: DisposedITAT Chennai14 Oct 2015AY 2006-07

Bench: Shri Chandra Poojari & Shri V. Durga Rao

For Appellant: Mr. K. Ramasamy, Sr. StandingFor Respondent: Mrs. Jayanthi Krishnan, IRS, CIT
Section 132Section 133Section 144Section 153A

…heet consisting all the receipt & payments of the capitation fees & other donation to the Accounts department for making necessary journal entries at the end of the year. Apex Court in the case of Mohini Jain (Miss) vls. State of Karnataka and Others (1992) 2 SCC 666 considered the issue of capitation fee collected by the private educational institutions. It held that Capitation fee is nothing but a price for selling education. I.T.A.Nos.2036 & 2037, 2039 :- 95 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. The concept of teaching shops is contrary to the constitutional Scheme and is wholly…

Sri Ponnaiyah Ramajayathammal Eductional & Charitable Trust, Chennai vs. ACIT, Trichy

ITA 1884/CHNY/2013[2001-02]Status: DisposedITAT Chennai14 Oct 2015AY 2001-02

Bench: Shri Chandra Poojari & Shri V. Durga Rao

For Appellant: Mr. K. Ramasamy, Sr. StandingFor Respondent: Mrs. Jayanthi Krishnan, IRS, CIT
Section 132Section 133Section 144Section 153A

…heet consisting all the receipt & payments of the capitation fees & other donation to the Accounts department for making necessary journal entries at the end of the year. Apex Court in the case of Mohini Jain (Miss) vls. State of Karnataka and Others (1992) 2 SCC 666 considered the issue of capitation fee collected by the private educational institutions. It held that Capitation fee is nothing but a price for selling education. I.T.A.Nos.2036 & 2037, 2039 :- 95 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. The concept of teaching shops is contrary to the constitutional Scheme and is wholly…

ACIT, Trichy vs. Shri P.Janakar, Dindigul

ITA 649/CHNY/2011[2006-07]Status: DisposedITAT Chennai14 Oct 2015AY 2006-07

Bench: Shri Chandra Poojari & Shri V. Durga Rao

For Appellant: Mr. K. Ramasamy, Sr. StandingFor Respondent: Mrs. Jayanthi Krishnan, IRS, CIT
Section 132Section 133Section 144Section 153A

…heet consisting all the receipt & payments of the capitation fees & other donation to the Accounts department for making necessary journal entries at the end of the year. Apex Court in the case of Mohini Jain (Miss) vls. State of Karnataka and Others (1992) 2 SCC 666 considered the issue of capitation fee collected by the private educational institutions. It held that Capitation fee is nothing but a price for selling education. I.T.A.Nos.2036 & 2037, 2039 :- 95 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. The concept of teaching shops is contrary to the constitutional Scheme and is wholly…

ACIT, Trichy vs. Shri R.Viswanathan, Dindigul

ITA 462/CHNY/2011[2006-07]Status: DisposedITAT Chennai14 Oct 2015AY 2006-07

Bench: Shri Chandra Poojari & Shri V. Durga Rao

For Appellant: Mr. K. Ramasamy, Sr. StandingFor Respondent: Mrs. Jayanthi Krishnan, IRS, CIT
Section 132Section 133Section 144Section 153A

…heet consisting all the receipt & payments of the capitation fees & other donation to the Accounts department for making necessary journal entries at the end of the year. Apex Court in the case of Mohini Jain (Miss) vls. State of Karnataka and Others (1992) 2 SCC 666 considered the issue of capitation fee collected by the private educational institutions. It held that Capitation fee is nothing but a price for selling education. I.T.A.Nos.2036 & 2037, 2039 :- 95 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. The concept of teaching shops is contrary to the constitutional Scheme and is wholly…