https://www.taxtmi.com/caselaws?id=245929 The Tribunal upheld the CIT(A)'s decision that a society registered under section 12A could claim exemption under section 11 of the Income Tax Act without approval under section 10(23C), provided all conditions were met. The Assessing Officer's denial based solely on the lack of section 10(23C) approval was deemed incorrect. The Tribunal directed verification of the exemption claim, emphasizing adherence to prescribed fees for student admission. The Tribunal allowed the revenue's appeals for statistical purposes, affirming the eligibility of exemption under section 11 and assessment criteria for educational institutions. en-us Fri, 04 Apr 2014 00:00:00 +0530 Sat, 12 Apr 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245929 The Tribunal upheld the CIT(A)'s decision that a society registered under section 12A could claim exemption under section 11 of the Income Tax Act without approval under section 10(23C), provided all conditions were met. The Assessing Officer's denial based solely on the lack of section 10(23C) approval was deemed incorrect. The Tribunal directed verification of the exemption claim, emphasizing adherence to prescribed fees for student admission. The Tribunal allowed the revenue's appeals for statistical purposes, affirming the eligibility of exemption under section 11 and assessment criteria for educational institutions. Case-Laws Income Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245929