https://www.taxtmi.com/caselaws?id=208996 For initial approval under section 10(23C)(vi), the prescribed authority must independently assess whether the institution exists solely for educational purposes and not for profit, using the memorandum, application and supporting documents; ancillary objects do not disqualify an institution if they are incidental to the dominant educational purpose. Registration under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act is relevant but not a statutory precondition, and its certificate is not conclusive proof of eligibility. Approval may be refused where non-educational objects are not incidental, or where application of funds to office-bearers or specified persons attracts section 13 disqualification, subject to proper inquiry. en-us Thu, 11 Nov 2010 00:00:00 +0530 Sat, 03 Aug 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208996 For initial approval under section 10(23C)(vi), the prescribed authority must independently assess whether the institution exists solely for educational purposes and not for profit, using the memorandum, application and supporting documents; ancillary objects do not disqualify an institution if they are incidental to the dominant educational purpose. Registration under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act is relevant but not a statutory precondition, and its certificate is not conclusive proof of eligibility. Approval may be refused where non-educational objects are not incidental, or where application of funds to office-bearers or specified persons attracts section 13 disqualification, subject to proper inquiry. Case-Laws Income Tax Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208996