Dismissing the appeals the Tribunal held that the assessee enjoyed registration under section 12A of the Act and except for the complaint of the Assessing Officer that the assessee received voluntary contributions, there had been no other charge in so far as allowing exemption under section 11 was concerned. The Commissioner (Appeals) had rightly observed that the conclusions of the Assessing Officer were without any material and that the receipt of capitation fees had not been established nor were there any proceedings against the assessee under the 1984 Act. On the facts, the conclusions drawn by the Commissioner (Appeals) that the assessee could not be denied the benefit under section 11 of the Act could not be said to be erroneous. (AY. 2012-13 to 2014-15)