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The Supreme Court has held that student’s fees are not taxable. A bench comprising Justices Arijit Pasayat and Mukundakam Sharma while setting aside the judgement of Uttarakhand High Court noted, apparently the respondents were not justified in treating the student’s fees as taxable income and it was an error to consider students fees as taxable income. The apex court, however, left open another important issue as to whether donation received by a school can be treated as taxable income. The apex court referred the matter to authorities to decide and ascertain whether the income of appellant Vivekananda school is taxable or not. Assessing officer Zila Panchayat Dehradun had treated the students fees of Rs 286472 and Rs 332435 received as a student’s fees for the year 1993-94 and 1994-95 respectively as income which was challenged by the school in the High Court and school’s petition was dismissed.
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