https://www.taxtmi.com/caselaws?id=273524 Approval under Section 10(23-C)(vi) is available only to an institution existing solely for educational purposes and not for profit. The governing test is whether the memorandum, activities, and use of income show exclusive devotion to education in substance and in fact; incidental welfare or allied activity does not satisfy the provision. Where the objects include non-educational purposes that are more than merely ancillary, the institution fails the statutory condition because funds may be applied to non-educational ends. On that basis, societies with mixed objects were held not entitled to approval, and refusal of approval was justified. 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 Approval under Section 10(23-C)(vi) is available only to an institution existing solely for educational purposes and not for profit. The governing test is whether the memorandum, activities, and use of income show exclusive devotion to education in substance and in fact; incidental welfare or allied activity does not satisfy the provision. Where the objects include non-educational purposes that are more than merely ancillary, the institution fails the statutory condition because funds may be applied to non-educational ends. On that basis, societies with mixed objects were held not entitled to approval, and refusal of approval was justified. Case-Laws Income Tax Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273524