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        Case ID :
        Income Tax

        ITAT allowed appeal concerning approval under s.10(23C)(vi) for...

        Educational Institution's Conversion to Section 8 Company Upheld for Tax Exemption Under Section 10(23C)(vi)

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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.
                                ITAT allowed appeal concerning approval under s.10(23C)(vi) for educational institution converted from society to Section 8 Company. CIT(E) rejected approval citing new objects including medical facilities in memorandum. ITAT held medical centers and clinics are integral to medical education, providing practical training. No evidence showed assessee conducted activities beyond education. Original educational operations continued as going concern post-conversion. Matter remanded to CIT(E) to verify revised objects and grant approval after confirming removal of contested clauses. Conversion from society to company did not alter educational nature of institution's activities.
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