https://www.taxtmi.com/caselaws?id=219803 The High Court upheld the decision of the Income Tax Appellate Tribunal, Allahabad, dismissing the appeal and affirming the restoration of registration for the respondent-assessee. The Tribunal found that the institution met the criteria for exemption under Section 10(23C)(vi) of the Income-tax Act, emphasizing that compliance with Section 11 requirements was not necessary for eligibility. Additionally, the Court ruled that the institution's multiple objectives did not disqualify it from being considered charitable, supporting the Tribunal's decision to restore the registration. en-us Mon, 29 Oct 2012 00:00:00 +0530 Mon, 07 Apr 2014 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219803 The High Court upheld the decision of the Income Tax Appellate Tribunal, Allahabad, dismissing the appeal and affirming the restoration of registration for the respondent-assessee. The Tribunal found that the institution met the criteria for exemption under Section 10(23C)(vi) of the Income-tax Act, emphasizing that compliance with Section 11 requirements was not necessary for eligibility. Additionally, the Court ruled that the institution's multiple objectives did not disqualify it from being considered charitable, supporting the Tribunal's decision to restore the registration. Case-Laws Income Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219803