https://www.taxtmi.com/caselaws?id=221383 Approval under Section 10(23C)(vi) and (via) depends on whether the institution exists solely for educational purposes and not for profit. Alleged illegality in admissions to one college run by the trust did not, by itself, establish that the trust had ceased to be an educational institution or that its income was applied for non-educational purposes. A dispute confined to admission procedure could not replace the statutory inquiry into educational character and profit motive. The matter was therefore required to be reconsidered on the proper statutory parameters, and the approval denial could not rest only on the alleged admission irregularities. en-us Thu, 21 Feb 2013 00:00:00 +0530 Tue, 02 Jul 2013 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221383 Approval under Section 10(23C)(vi) and (via) depends on whether the institution exists solely for educational purposes and not for profit. Alleged illegality in admissions to one college run by the trust did not, by itself, establish that the trust had ceased to be an educational institution or that its income was applied for non-educational purposes. A dispute confined to admission procedure could not replace the statutory inquiry into educational character and profit motive. The matter was therefore required to be reconsidered on the proper statutory parameters, and the approval denial could not rest only on the alleged admission irregularities. Case-Laws Income Tax Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221383