Vodithala Educational Society v. Assistant Director of Income

20 SOT 353Income Tax Appellate Tribunal2008#2300 most cited

What is Vodithala Educational Society v. Assistant Director of Income authority for?

An educational institution collecting money over and above the prescribed fee constitutes a capitation fee. Such an institution faces legal consequences, implying a loss of its charitable status or exemptions.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

Vodithala Educational Society v. ADIT · 20 SOT 353 · capitation fee · educational institution · collection of fees · prescribed fee · Section 11(1) · Section 13(1) · charitable exemption · legal consequences

Issues it is cited on

section 164(2)section 13(8)section 11(1)(d)section 13(3)section 13(1)(c)cancellation of registrationcorpus donationsection 271aabsection 13(1)section 11(1)dumb documentssection 132(4a)

Judgments citing Vodithala Educational Society v. Assistant Director of Income

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 981/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 980/CHNY/2022[2018-2019]Status: DisposedITAT Chennai15 Sept 2023AY 2018-2019

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 979/CHNY/2022[2017-2018]Status: DisposedITAT Chennai15 Sept 2023AY 2017-2018

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 978/CHNY/2022[2016-2017]Status: DisposedITAT Chennai15 Sept 2023AY 2016-2017

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 977/CHNY/2022[2015-2016]Status: DisposedITAT Chennai15 Sept 2023AY 2015-2016

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 976/CHNY/2022[2014-2015]Status: DisposedITAT Chennai15 Sept 2023AY 2014-2015

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 975/CHNY/2022[2013-2014]Status: DisposedITAT Chennai15 Sept 2023AY 2013-2014

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…students of that educational institution. Collection of money over the above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal consequences for same (Vodithala Education Society Vs. ADIT, [2008] 20 SOT 353 (HYD.)) The Hon'ble ITAT, Hyderabad vide their order on 22-3-2012 in the case of M/s Islamic Educational Society had observed, as under: "Further, we find that the Constitutional Bench of Apex Court in the case of T.M.A. Pai foundations and others Vs State of Karnataka & Others (2002) 8 SCC 481 examined the issue of collection of capitation fees f…

M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, both appeals of the assessee are dismissed

ITA 137/CTK/2016[2011-12]Status: DisposedITAT Cuttack17 May 2022AY 2011-12
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

…t, it can be inferred that the outside training fees are nothing but these are receipts from the students over and above the admission fees prescribed by the BPUT as well as the Government. In the case of Vodithala Education Society Vs. ADIT(Exem) (ITAT, Hyd) 20 SOT 353, the Tribunal held that when the asse'ssee collects money over and above the fees prescribed by the Government, it amounts to selling the education and the element of charity no longer remain in the activities of the assessee. Therefore, the assessee trust is not eligible for exemption u/s 11 of the Act. 5.1 'Donation paid to Charitable Institutio…

M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR, BHUBANESWAR

In the result, both appeals of the assessee are dismissed

ITA 3/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 May 2022AY 2009-10
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

…t, it can be inferred that the outside training fees are nothing but these are receipts from the students over and above the admission fees prescribed by the BPUT as well as the Government. In the case of Vodithala Education Society Vs. ADIT(Exem) (ITAT, Hyd) 20 SOT 353, the Tribunal held that when the asse'ssee collects money over and above the fees prescribed by the Government, it amounts to selling the education and the element of charity no longer remain in the activities of the assessee. Therefore, the assessee trust is not eligible for exemption u/s 11 of the Act. 5.1 'Donation paid to Charitable Institutio…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 54/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Mar 2022AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 53/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 52/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Mar 2022AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 51/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2022AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S VENKATESHA EDUCATION SOCIETY , BANGALORE

In the result all the appeals of revenue, viz

ITA 50/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Mar 2022AY 2008-09

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BANGALORE vs. M/S. VENKATESHA EDUCATION, BENGALURU

In the result all the appeals of revenue, viz

ITA 455/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

SRI DEVARAJ URS EDUCATIONAL TRUST ,KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , BANGALORE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1463/BANG/2018[2018-19]Status: DisposedITAT Bangalore20 Oct 2021AY 2018-19

Bench: Shri George George K. & Shri B.R. Baskaranassessmentyear:2018-19

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 11Section 12ASection 132

…ion rendered by Tribunal in the case of Late Shri Mohanlal Kanjibhai Pansara Education & Charitable Trust Vs. CIT (2013)36 Taxmann.com 338 and also the decision rendered by Hyderabad bench of Tribunal in the case of Vodithala Education Society Vs. ADIT (2008) 20 SOT 353, the Ld. CIT(A) cancelled the registration granted u/s 12A of the Act to the assessee with retrospective effect from assessment year 2010-11. 5. The Ld. A.R. further submitted that the assessments completed by the AO for assessment years 2010-11 to 2016-17 by making various additions and also rejecting the exemption claimed u/s 11 of the Act were…

TARAKARAMA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 321/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…f students of that educational institution. Collection of money over and above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal conseqeunces for same (Vodithala Education Society Vs ADIT, [2008] 20 SOT 353 (HYD)]. 6.6 In the case of SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER [2010], 323 ITR 84 (P&H), the Hon'ble High Court held that Educational institution should exist solely for purposes of education and if it is not, the society is not eligible for exemption u/s.10(23C)(vi) of the Act. 6.7 The Hon'ble ITAT, Hyderabad…

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 320/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…f students of that educational institution. Collection of money over and above fee prescribed by Committee would amount to collection of capitation fee and such an institution would face legal conseqeunces for same (Vodithala Education Society Vs ADIT, [2008] 20 SOT 353 (HYD)]. 6.6 In the case of SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER [2010], 323 ITR 84 (P&H), the Hon'ble High Court held that Educational institution should exist solely for purposes of education and if it is not, the society is not eligible for exemption u/s.10(23C)(vi) of the Act. 6.7 The Hon'ble ITAT, Hyderabad…

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