https://www.taxtmi.com/caselaws?id=344118 The Tribunal allowed the appeal filed by the assessee, setting aside the Principal Chief Commissioner of Income-tax's order. The Tribunal directed a fresh decision on the application for approval under section 10(23C)(vi), considering the Trust's amended focus solely on educational activities. The Tribunal emphasized the importance of the institution's primary educational purpose, citing relevant Supreme Court judgments and clarifications under CBDT Circular No. 14/2015. The Trust's compliance with educational objectives post-amendment was deemed sufficient for exemption under the Income-tax Act, 1961. en-us Mon, 29 May 2017 00:00:00 +0530 Wed, 02 Aug 2017 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344118 The Tribunal allowed the appeal filed by the assessee, setting aside the Principal Chief Commissioner of Income-tax's order. The Tribunal directed a fresh decision on the application for approval under section 10(23C)(vi), considering the Trust's amended focus solely on educational activities. The Tribunal emphasized the importance of the institution's primary educational purpose, citing relevant Supreme Court judgments and clarifications under CBDT Circular No. 14/2015. The Trust's compliance with educational objectives post-amendment was deemed sufficient for exemption under the Income-tax Act, 1961. Case-Laws Income Tax Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344118