https://www.taxtmi.com/caselaws?id=273524 The High Court dismissed all writ petitions challenging the rejection of applications for approval under Section 10(23-C)(vi) of the Income Tax Act. The court upheld the Chief Commissioner's decision, emphasizing that the societies' objects were not solely for education as required by the Act. It clarified that even one non-educational object disqualifies an institution from claiming exemption. The court highlighted the significance of the term "solely" in determining eligibility for tax benefits and directed a reconsideration based on this ruling, affirming the importance of educational focus for qualifying for exemptions. en-us Tue, 16 Nov 2010 00:00:00 +0530 Sat, 30 Jun 2018 12:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273524 The High Court dismissed all writ petitions challenging the rejection of applications for approval under Section 10(23-C)(vi) of the Income Tax Act. The court upheld the Chief Commissioner's decision, emphasizing that the societies' objects were not solely for education as required by the Act. It clarified that even one non-educational object disqualifies an institution from claiming exemption. The court highlighted the significance of the term "solely" in determining eligibility for tax benefits and directed a reconsideration based on this ruling, affirming the importance of educational focus for qualifying for exemptions. Case-Laws Income Tax Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273524