March 2010

Sec. 2(15), Section 2

Karnataka H.C : the assessee had received donations of Rs. 28,30,094, from the Engineering/MCA students contrary to the Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984 and the principles enunciated by the apex court in a number of judgments which was opposed to law and violative of the public policy and consequently, cannot be treated as a charitable organisation

High Court Of Karnataka DIT (Exemptions) Vs. Sri Belimatha Mahasamsthana Socio Cultural And Educational Trust Assessment Year 2001-02 Section :

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