https://www.taxtmi.com/caselaws?id=344777 The Gujarat High Court upheld the Income Tax Appellate Tribunal's decision to grant approval under section 10(23C)(vi) to a Trust for the relevant assessment year. The Court dismissed the Revenue's Tax Appeal, emphasizing the Trust's genuine dedication to educational activities and rejecting the Commissioner's objections as unsubstantiated. The decision aligned with established legal principles and precedents from other High Courts, reinforcing the Trust's eligibility for tax exemption under the specified section. en-us Tue, 13 Jun 2017 00:00:00 +0530 Tue, 27 Jun 2017 15:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344777 The Gujarat High Court upheld the Income Tax Appellate Tribunal's decision to grant approval under section 10(23C)(vi) to a Trust for the relevant assessment year. The Court dismissed the Revenue's Tax Appeal, emphasizing the Trust's genuine dedication to educational activities and rejecting the Commissioner's objections as unsubstantiated. The decision aligned with established legal principles and precedents from other High Courts, reinforcing the Trust's eligibility for tax exemption under the specified section. Case-Laws Income Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344777