Lack of Charitable Intent in Capitation Fee Collection: ITAT denies Section 11 Exemption

Al-Badar Educational & Charitable Trust Vs DCIT (ITAT Bangalore) A charitable trust registered u/s 12A, engaged in running a Dental Science College, was subjected to a search u/s 132A. During the course of the search, a total of 300 fee receipts were seized. Of these 124 receipts were found to have been issued against actual payments received & were duly accounted for in the books of accounts. 176 receipts were found pre-filled but unissued, still containing both the original & duplicate copies in the receipt books. These receipts were not recorded in the trust’s books of account...