https://www.taxtmi.com/caselaws?id=19711 A trust that merely grants scholarships, without establishing or running a school or college or otherwise carrying on real educational activity, does not qualify as an educational institution established solely for educational purposes. Where the trust neither imparts instruction nor exercises control over the students receiving assistance, it falls outside section 10(22) of the Income-tax Act, 1961. On these facts, the exemption was denied and the issue was decided in favour of the Revenue. en-us Wed, 15 Dec 1993 00:00:00 +0530 Mon, 09 Nov 2009 11:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19711 A trust that merely grants scholarships, without establishing or running a school or college or otherwise carrying on real educational activity, does not qualify as an educational institution established solely for educational purposes. Where the trust neither imparts instruction nor exercises control over the students receiving assistance, it falls outside section 10(22) of the Income-tax Act, 1961. On these facts, the exemption was denied and the issue was decided in favour of the Revenue. Case-Laws Income Tax Wed, 15 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19711