https://www.taxtmi.com/caselaws?id=390610 The High Court set aside the rejection orders of educational institutions' applications seeking approval under section 10(23c)(vi) of the Income Tax Act, 1961. The rejection was based on the interpretation of the objects in the Memorandum of Association (MOA) of the institutions, particularly regarding activities deemed outside the scope of educational purposes. The Court emphasized that the mere mention of certain activities in the MOA did not disentitle the institutions from seeking approval and exemption for educational purposes. The Assessing Authority's premature views led to the Court allowing the writ petitions and directing the issuance of approvals to the petitioners within a specified timeframe. en-us Fri, 25 Oct 2019 00:00:00 +0530 Tue, 07 Jan 2020 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390610 The High Court set aside the rejection orders of educational institutions' applications seeking approval under section 10(23c)(vi) of the Income Tax Act, 1961. The rejection was based on the interpretation of the objects in the Memorandum of Association (MOA) of the institutions, particularly regarding activities deemed outside the scope of educational purposes. The Court emphasized that the mere mention of certain activities in the MOA did not disentitle the institutions from seeking approval and exemption for educational purposes. The Assessing Authority's premature views led to the Court allowing the writ petitions and directing the issuance of approvals to the petitioners within a specified timeframe. Case-Laws Income Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390610