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    <title>2014 (10) TMI 399 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court quashed the orders rejecting the petitioner&#039;s application for registration under Section 10(23C)(vi) of the Income Tax Act. The Chief Commissioner of Income Tax was directed to reconsider the application within three months, focusing on whether the institution primarily exists for educational purposes and not for profit, as clarified by the Supreme Court. The presence of non-educational objects in the society&#039;s memorandum does not disqualify it as an educational institution existing solely for educational purposes.</description>
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      <description>The High Court quashed the orders rejecting the petitioner&#039;s application for registration under Section 10(23C)(vi) of the Income Tax Act. The Chief Commissioner of Income Tax was directed to reconsider the application within three months, focusing on whether the institution primarily exists for educational purposes and not for profit, as clarified by the Supreme Court. The presence of non-educational objects in the society&#039;s memorandum does not disqualify it as an educational institution existing solely for educational purposes.</description>
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