https://www.taxtmi.com/caselaws?id=263009 The High Court upheld the Society's eligibility for tax exemption under Section 10(23C)(vi) of the Income Tax Act, determining that the Society's objects aligned with the educational purposes required for exemption. The Court rejected the argument that the educational institution should file the exemption application instead of the Society, affirming the Society's authority to do so on behalf of the institution. Additionally, the Court clarified the authority's right to request information for up to four years, finding the provided documents sufficient for compliance. The appeal was dismissed, directing the authority to decide within two months in accordance with the judgment. en-us Wed, 29 Jul 2015 00:00:00 +0530 Mon, 24 Aug 2015 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263009 The High Court upheld the Society's eligibility for tax exemption under Section 10(23C)(vi) of the Income Tax Act, determining that the Society's objects aligned with the educational purposes required for exemption. The Court rejected the argument that the educational institution should file the exemption application instead of the Society, affirming the Society's authority to do so on behalf of the institution. Additionally, the Court clarified the authority's right to request information for up to four years, finding the provided documents sufficient for compliance. The appeal was dismissed, directing the authority to decide within two months in accordance with the judgment. Case-Laws Income Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263009