Educational Institution u/s 80C

Sec 80C provides for Deduction for Tution Fee Paid for a Full time education to any Schools/Colleges/ Universities and other educational Institutions. Hence it nowhere mentions about coaching institutions. Also coaching Institutions donot provide full time education.

There is no need to check whether the educational institution is recognised or not.

In order to claim deduction u/s.80C for fees of children paid, it is necessary that such education is full time and such fees paid represents only tuition fees.

And deduction can be claimed in respect of tuition fees paid upto a maximum of 2 children and where in case the assessee has more than 2 children, then he can claim deduction in respect of eligible expenditure of any 2 children of his choice.The main purpose of this section is to promote education.

br>There is no need to check whether the educational institution is recognised or not
In case an educational institution is not recognised then it means tuition fees can be claimed as deduction even if it is paid to a coaching centre which issues MBA certificate at its own?
Actually I want to know whether fees paid to a Degree selling type of Institutes which are neither Affiliated to any university nor recognised by AICTE can be claimed?

Govt.Recognised institrute/University/College only give u 80 C benafit

Thanks for the reply and clarification. Is there any circular , notification etc or its a generally understood law?

Institute may be propritorship concerns and also services provided by Individual to Individual and payment may be done on cash,the essesnce of deductions is to promote educations all barriers R secondary.