Approval under section 10(23C)(vi): threshold is existence for educational non profit purposes; conditions enforced through monitoring. The prescribed authority must be satisfied that an applicant exists as an educational institution operating solely for educational purposes and not for profit; compliance with Provisos need not be proven at the grant stage where compliance depends on future events, though approval may be made subject to terms and monitored with withdrawal for breaches. Registration under the separate charitable registration regime is not mandatory for approval; surplus accumulation and reasonable student fees do not by themselves indicate profit making; trustee appointment/removal alone is not a ground for denial.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Approval under section 10(23C)(vi): threshold is existence for educational non profit purposes; conditions enforced through monitoring.
The prescribed authority must be satisfied that an applicant exists as an educational institution operating solely for educational purposes and not for profit; compliance with Provisos need not be proven at the grant stage where compliance depends on future events, though approval may be made subject to terms and monitored with withdrawal for breaches. Registration under the separate charitable registration regime is not mandatory for approval; surplus accumulation and reasonable student fees do not by themselves indicate profit making; trustee appointment/removal alone is not a ground for denial.
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