https://www.taxtmi.com/caselaws?id=392102 The court allowed the application for condonation of delay in filing the appeal. The appeal challenging the denial of registration under Section 12AA was dismissed, upholding the Tribunal's decision that the society's activities aligned with educational purposes. The court determined that the society's objects were in line with promoting quality education and managing educational institutions. The emphasis on asset creation and surplus generation by the society was found to be permissible under the law. The appeal was ultimately dismissed for lack of merit, affirming the exemption granted under Section 10(23C)(vi). en-us Mon, 13 Jan 2020 00:00:00 +0530 Thu, 13 Feb 2020 08:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392102 The court allowed the application for condonation of delay in filing the appeal. The appeal challenging the denial of registration under Section 12AA was dismissed, upholding the Tribunal's decision that the society's activities aligned with educational purposes. The court determined that the society's objects were in line with promoting quality education and managing educational institutions. The emphasis on asset creation and surplus generation by the society was found to be permissible under the law. The appeal was ultimately dismissed for lack of merit, affirming the exemption granted under Section 10(23C)(vi). Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392102