https://www.taxtmi.com/caselaws?id=211465 The court held that a seminary providing coaching for priesthood qualifies as an educational institution for tax exemption under section 10(23C)(iiiad) of the Income Tax Act. The court recognized religious teaching as education under the Act, essential for propagating religious beliefs. Additionally, the court ruled that the respondent, a religious institution, could claim exemption under section 10(23C)(iiiad) for the first time at the appellate stage, as it involved a pure question of law. Consequently, the court dismissed the appeals brought by the Revenue, upholding the respondent's right to exemption. en-us Thu, 16 Feb 2012 00:00:00 +0530 Wed, 12 Dec 2012 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211465 The court held that a seminary providing coaching for priesthood qualifies as an educational institution for tax exemption under section 10(23C)(iiiad) of the Income Tax Act. The court recognized religious teaching as education under the Act, essential for propagating religious beliefs. Additionally, the court ruled that the respondent, a religious institution, could claim exemption under section 10(23C)(iiiad) for the first time at the appellate stage, as it involved a pure question of law. Consequently, the court dismissed the appeals brought by the Revenue, upholding the respondent's right to exemption. Case-Laws Income Tax Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211465