SC allows withdrawal of civil appeal on denial of approval under Section 10(23C)(vi) for non-educational activities

The SC dismissed the civil appeal as withdrawn after the petitioner sought permission to withdraw. The CCIT's refusal to grant approval under section 10(23C)(vi) was based on the institution not being solely for educational purposes, engaging in non-incidental business activities, and failing to maintain separate accounts for such business. The HC had upheld the CCIT's decision for the financial year 2006-07.

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The Supreme Court, through Hon'ble Justices Pamidighantam Sri Narasimha and Atul S. Chandurkar, granted the appellant's counsel, Mr. Uddyam Mukherjee, permission to withdraw the Civil Appeal. Consequently, the Court ordered that the "Civil Appeal stands dismissed as withdrawn."

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