https://www.taxtmi.com/caselaws?id=373840 A school run solely for educational purposes and not for profit satisfied the statutory conditions for approval under section 10(23C)(vi). Filing the application in Form No. 56D under Rule 2CA(2) was treated as compliant, and the fact that the school was managed by a society or did not have a separate PAN did not defeat its status as an educational institution. The operative principle was that, where the statutory conditions are met, the institution may be treated as a distinct entity for exemption purposes under the Income-tax Act, 1961. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373840 A school run solely for educational purposes and not for profit satisfied the statutory conditions for approval under section 10(23C)(vi). Filing the application in Form No. 56D under Rule 2CA(2) was treated as compliant, and the fact that the school was managed by a society or did not have a separate PAN did not defeat its status as an educational institution. The operative principle was that, where the statutory conditions are met, the institution may be treated as a distinct entity for exemption purposes under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373840