https://www.taxtmi.com/caselaws?id=281351 The Tribunal upheld the Chief Commissioner's decision to deny exemption under section 10(23C)(vi) of the Income Tax Act to an educational society providing both educational and recreational facilities. The society's dual objectives did not align with the requirement of existing solely for educational purposes to qualify for exemption. The judgment emphasized that entities seeking exemption must be exclusively focused on educational activities without additional objectives like recreational services. Consequently, the appeal was dismissed, affirming the denial of exemption to the society. en-us Wed, 18 Apr 2018 00:00:00 +0530 Sat, 15 Jun 2019 07:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281351 The Tribunal upheld the Chief Commissioner's decision to deny exemption under section 10(23C)(vi) of the Income Tax Act to an educational society providing both educational and recreational facilities. The society's dual objectives did not align with the requirement of existing solely for educational purposes to qualify for exemption. The judgment emphasized that entities seeking exemption must be exclusively focused on educational activities without additional objectives like recreational services. Consequently, the appeal was dismissed, affirming the denial of exemption to the society. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281351