https://www.taxtmi.com/caselaws?id=286604 The appellate tribunal allowed the appeal by the Thiagarajar Educational Trust, annulling the assessment and recognizing the trust as an educational institution eligible for exemption under section 10(22) of the Income-tax Act, 1961. The tribunal rejected the narrow interpretation of "other educational institution" and considered the trust's activities and objectives, determining that it existed solely for educational purposes. This decision aligned with precedents where entities like educational societies were deemed educational institutions, leading to the tribunal's conclusion in favor of the trust's eligibility for exemption. en-us Wed, 19 Aug 1981 00:00:00 +0530 Thu, 05 Mar 2020 13:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286604 The appellate tribunal allowed the appeal by the Thiagarajar Educational Trust, annulling the assessment and recognizing the trust as an educational institution eligible for exemption under section 10(22) of the Income-tax Act, 1961. The tribunal rejected the narrow interpretation of "other educational institution" and considered the trust's activities and objectives, determining that it existed solely for educational purposes. This decision aligned with precedents where entities like educational societies were deemed educational institutions, leading to the tribunal's conclusion in favor of the trust's eligibility for exemption. Case-Laws Income Tax Wed, 19 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286604