https://www.taxtmi.com/caselaws?id=253670 The Court allowed the petition challenging the denial of exemption under Section 10(23C)(vi) of the Income Tax Act, 1961. The Chief Commissioner's rejection based on the institution charging fees for a course was deemed insufficient. The Division Bench emphasized that as long as the institution primarily focuses on education, it remains eligible for exemption, even if it has other charitable activities. The rejection was considered casual and lacking proper assessment. The Court remitted the matter for a fresh decision, directing a thorough enquiry and fair opportunity for the petitioner. The impugned order was set aside without costs. en-us Fri, 11 Jul 2014 00:00:00 +0530 Mon, 01 Dec 2014 06:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253670 The Court allowed the petition challenging the denial of exemption under Section 10(23C)(vi) of the Income Tax Act, 1961. The Chief Commissioner's rejection based on the institution charging fees for a course was deemed insufficient. The Division Bench emphasized that as long as the institution primarily focuses on education, it remains eligible for exemption, even if it has other charitable activities. The rejection was considered casual and lacking proper assessment. The Court remitted the matter for a fresh decision, directing a thorough enquiry and fair opportunity for the petitioner. The impugned order was set aside without costs. Case-Laws Income Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253670