Approval for educational institutions of national eminence requires concurrence from the relevant academic authority before grant. Approval for a university or educational institution of national eminence under section 133 is to be granted by the Principal Chief Commissioner of Income-tax (Exemptions). The approval requires the concurrence of the Secretary, University Grants Commission for a university or any non-technical institution of national eminence, and the Secretary, All India Council of Technical Education for a technical institution of national eminence.
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Provisions expressly mentioned in the judgment/order text.
Approval for educational institutions of national eminence requires concurrence from the relevant academic authority before grant.
Approval for a university or educational institution of national eminence under section 133 is to be granted by the Principal Chief Commissioner of Income-tax (Exemptions). The approval requires the concurrence of the Secretary, University Grants Commission for a university or any non-technical institution of national eminence, and the Secretary, All India Council of Technical Education for a technical institution of national eminence.
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