https://www.taxtmi.com/caselaws?id=208017 The court held that the petitioner, a music society, qualified as an "educational institution" under Section 10(23C)(vi) of the Income Tax Act, 1961. The court found that the petitioner provided systematic instruction in music akin to a regular school, fulfilling the criteria for tax exemption. The prescribed authority's rejection was deemed invalid as it misinterpreted the law and failed to understand the nature of the petitioner's activities. The court quashed the authority's order and directed a reconsideration of the exemption application. The writ petition was allowed with no costs. en-us Fri, 16 Dec 2011 00:00:00 +0530 Sat, 26 Oct 2013 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208017 The court held that the petitioner, a music society, qualified as an "educational institution" under Section 10(23C)(vi) of the Income Tax Act, 1961. The court found that the petitioner provided systematic instruction in music akin to a regular school, fulfilling the criteria for tax exemption. The prescribed authority's rejection was deemed invalid as it misinterpreted the law and failed to understand the nature of the petitioner's activities. The court quashed the authority's order and directed a reconsideration of the exemption application. The writ petition was allowed with no costs. Case-Laws Income Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208017