https://www.taxtmi.com/caselaws?id=198521 The ITAT directed the CIT(E) to grant exemption under section 10(23C)(vi) from the date of application, ruling in favor of the assessee based on the educational nature of its operations and reinvestment of surplus for educational purposes. The ITAT emphasized the educational purpose over profit-making motive, distinguishing surplus generation from profit-seeking activities, and cited precedents supporting the assessee's eligibility for registration under section 10(23C)(vi). en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 02 Feb 2018 09:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198521 The ITAT directed the CIT(E) to grant exemption under section 10(23C)(vi) from the date of application, ruling in favor of the assessee based on the educational nature of its operations and reinvestment of surplus for educational purposes. The ITAT emphasized the educational purpose over profit-making motive, distinguishing surplus generation from profit-seeking activities, and cited precedents supporting the assessee's eligibility for registration under section 10(23C)(vi). Case-Laws Income Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198521