https://www.taxtmi.com/caselaws?id=353055 Approval under section 10(23C)(vi) is not denied merely because an educational institution has an additional object if that object is only ancillary or incidental to its dominant educational purpose. The governing test is whether the impugned object is a main non-educational purpose or merely an adjunct to education. On a fair reading of the object clause, the reference to admitting child labour-affected children was treated as incidental to the society's educational objects and not as an independent disqualifying purpose. The objection to approval was therefore found unsustainable, and exemption was to be granted if the remaining conditions were satisfied. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353055 Approval under section 10(23C)(vi) is not denied merely because an educational institution has an additional object if that object is only ancillary or incidental to its dominant educational purpose. The governing test is whether the impugned object is a main non-educational purpose or merely an adjunct to education. On a fair reading of the object clause, the reference to admitting child labour-affected children was treated as incidental to the society's educational objects and not as an independent disqualifying purpose. The objection to approval was therefore found unsustainable, and exemption was to be granted if the remaining conditions were satisfied. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353055