Can the exemptions granted to some orphaned and impoverished students from tuition fees, with the intention of zakat, be counted towards the zakat threshold?

Zakat is an obligation that requires a prior intention before its disbursement. It is not permissible to consider the exemption of orphans and the needy from expenses as Zakat, because that money is a debt owed to you by them, and it is not permissible to waive a debt from Zakat. Moreover, one should not seek recompense for doing good.