https://www.taxtmi.com/caselaws?id=246778 The High Court ruled in favor of the appellant-Society, holding that it is entitled to exemption under Section 10(23C)(iiiad) of the Income Tax Act, 1961. The Court emphasized that the Society's mere inclusion of non-educational objects in its Memorandum does not disqualify it if it does not engage in those activities. The Court highlighted the importance of assessing the actual activities of the institution rather than solely relying on the objects in the Memorandum. The Tribunal's decision was set aside, and the Society was deemed eligible for the exemption based on its educational activities during the relevant assessment years. en-us Mon, 24 Feb 2014 00:00:00 +0530 Mon, 21 Apr 2014 19:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246778 The High Court ruled in favor of the appellant-Society, holding that it is entitled to exemption under Section 10(23C)(iiiad) of the Income Tax Act, 1961. The Court emphasized that the Society's mere inclusion of non-educational objects in its Memorandum does not disqualify it if it does not engage in those activities. The Court highlighted the importance of assessing the actual activities of the institution rather than solely relying on the objects in the Memorandum. The Tribunal's decision was set aside, and the Society was deemed eligible for the exemption based on its educational activities during the relevant assessment years. Case-Laws Income Tax Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246778