https://www.taxtmi.com/caselaws?id=380051 The tribunal ruled in favor of the assessee society, granting exemption under section 10(23C)(vi) of the I.T. Act. It emphasized the society's primary focus on educational activities aligned with its stated aims and objects. The tribunal applied the predominant object test, disregarding the presence of additional aims not indicative of profit-seeking activities. By interpreting legal precedents, the tribunal overturned the decision of the CCIT and directed the approval/exemption for the assessee society based on its commitment to educational promotion. en-us Fri, 10 May 2019 00:00:00 +0530 Mon, 13 May 2019 06:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380051 The tribunal ruled in favor of the assessee society, granting exemption under section 10(23C)(vi) of the I.T. Act. It emphasized the society's primary focus on educational activities aligned with its stated aims and objects. The tribunal applied the predominant object test, disregarding the presence of additional aims not indicative of profit-seeking activities. By interpreting legal precedents, the tribunal overturned the decision of the CCIT and directed the approval/exemption for the assessee society based on its commitment to educational promotion. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380051