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        Case ID :
        Income Tax

        Assessee society's activities allowed as eligible for deduction...

        Educational society's exemption restored; surplus profits allowed if linked to education.

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                          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.
                                Assessee society's activities allowed as eligible for deduction u/s 10(23C)(vi) for previous assessment years. AO denied exemption u/s 11, alleging profits from publication business and advances to sister concern/universities. Supreme Court in New Noble Educational Society case held that disproportionate surpluses/profits should not be given weight if incidental to main educational activities. Matter remanded to AO to re-examine issue after giving opportunity of hearing to assessee, who shall furnish evidence proving activities are not commercial in nature and interlinked with imparting education. Assessee can file requisite documents.
                                Note: It is a system-generated summary and is for quick reference only.
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