https://www.taxtmi.com/caselaws?id=384370 The Tribunal partly allowed the appeal, remanding the issue to the Commissioner for a fresh adjudication. It found that the Commissioner had not adequately examined the materials and failed to consider that the surplus generated was reinvested for educational purposes, aligning with judicial precedent. The Tribunal directed a thorough review of the assessee's claim to determine if it qualified as an educational institution existing solely for educational purposes and not for profit. en-us Fri, 02 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384370 The Tribunal partly allowed the appeal, remanding the issue to the Commissioner for a fresh adjudication. It found that the Commissioner had not adequately examined the materials and failed to consider that the surplus generated was reinvested for educational purposes, aligning with judicial precedent. The Tribunal directed a thorough review of the assessee's claim to determine if it qualified as an educational institution existing solely for educational purposes and not for profit. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384370