https://www.taxtmi.com/caselaws?id=13136 The court remanded the matter to determine if the educational institution was actively conducting educational activities in the relevant year, emphasizing the importance of existence and education impartation for claiming exemption under section 10(22) of the Income-tax Act, 1961. The court suggested a broader interpretation of "existing" to prevent genuine educational institutions from being unfairly excluded from exemptions, directing the Tribunal to decide if the assessee-society qualified for exemption based on reported plans for educational ventures. en-us Mon, 04 Dec 2000 00:00:00 +0530 Tue, 26 May 2009 16:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13136 The court remanded the matter to determine if the educational institution was actively conducting educational activities in the relevant year, emphasizing the importance of existence and education impartation for claiming exemption under section 10(22) of the Income-tax Act, 1961. The court suggested a broader interpretation of "existing" to prevent genuine educational institutions from being unfairly excluded from exemptions, directing the Tribunal to decide if the assessee-society qualified for exemption based on reported plans for educational ventures. Case-Laws Income Tax Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13136