https://www.taxtmi.com/caselaws?id=15161 Exemption under s.10(22) was in issue: whether the assessee qualified as an "educational institution" existing solely for educational purposes and not for profit. Relying on concurrent factual findings by the CIT(A) and Tribunal that the assessee's objects were educational, any surplus was not distributed and was applied only towards education, and noting the relevant CBDT letter, the HC held the Tribunal's view was not erroneous and raised no substantial question of law; the revenue appeals were rejected. en-us Thu, 12 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15161 Exemption under s.10(22) was in issue: whether the assessee qualified as an "educational institution" existing solely for educational purposes and not for profit. Relying on concurrent factual findings by the CIT(A) and Tribunal that the assessee's objects were educational, any surplus was not distributed and was applied only towards education, and noting the relevant CBDT letter, the HC held the Tribunal's view was not erroneous and raised no substantial question of law; the revenue appeals were rejected. Case-Laws Income Tax Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15161