https://www.taxtmi.com/caselaws?id=211687 The Tribunal held that the appellant, engaged in coaching classes for open university and distance education students, did not qualify for exemption under section 11 of the Income-tax Act as the activities did not meet the criteria of systematic schooling as required by section 2(15). The Tribunal also found the Commissioner's grant of exemption under section 10(23C)(iiiad) unjustified due to lack of approval and reinstated the assessing officer's decision on registration cancellation. The appeal by the revenue was allowed, dismissing the assessee's cross objection. en-us Thu, 29 Mar 2012 00:00:00 +0530 Mon, 02 Apr 2012 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211687 The Tribunal held that the appellant, engaged in coaching classes for open university and distance education students, did not qualify for exemption under section 11 of the Income-tax Act as the activities did not meet the criteria of systematic schooling as required by section 2(15). The Tribunal also found the Commissioner's grant of exemption under section 10(23C)(iiiad) unjustified due to lack of approval and reinstated the assessing officer's decision on registration cancellation. The appeal by the revenue was allowed, dismissing the assessee's cross objection. Case-Laws Income Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211687