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    <description>Exemption under 10(23C) - It is not statutorily incumbent upon the assessee to obtain registration u/s 12A of the Act, to enable it for exemption u/s 10(23C) of the Act. - As its receipts, don&#039;t exceed Rs. One Crore and the assessee trust exists solely for the educational purpose and not for the purpose of profit, exemption allowed .... - AT</description>
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      <description>Exemption under 10(23C) - It is not statutorily incumbent upon the assessee to obtain registration u/s 12A of the Act, to enable it for exemption u/s 10(23C) of the Act. - As its receipts, don&#039;t exceed Rs. One Crore and the assessee trust exists solely for the educational purpose and not for the purpose of profit, exemption allowed .... - AT</description>
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