https://www.taxtmi.com/caselaws?id=10163 The court held that the assessee, a trust claiming exemption under section 10(22) of the Income-tax Act, did not qualify as an educational institution for the assessment year 1981-82. It was determined that the activities of the assessee did not constitute formal education, lacked affiliation with an authority, and did not exercise control over students. The court emphasized that "educational institution" under section 10(22) implied formal education akin to a university. The decision allowed for a potential reevaluation in subsequent years if the nature of the assessee's activities changed. en-us Wed, 04 Feb 2004 00:00:00 +0530 Thu, 09 Jul 2009 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10163 The court held that the assessee, a trust claiming exemption under section 10(22) of the Income-tax Act, did not qualify as an educational institution for the assessment year 1981-82. It was determined that the activities of the assessee did not constitute formal education, lacked affiliation with an authority, and did not exercise control over students. The court emphasized that "educational institution" under section 10(22) implied formal education akin to a university. The decision allowed for a potential reevaluation in subsequent years if the nature of the assessee's activities changed. Case-Laws Income Tax Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10163