https://www.taxtmi.com/caselaws?id=289597 The Appellate Tribunal upheld the Chief Commissioner of Income Tax's decision to deny the assessee's exemption under section 10(23C)(vi) of the Act for the assessment year 2014-15. The Tribunal found that the trust's activities went beyond educational purposes, as indicated by the trust deed, financial records, and expenses on non-educational initiatives. The delayed amendment of the trust deed suggested a wider range of activities, leading to the rejection of the appeal. Consequently, the Tribunal dismissed the appeal, affirming the Chief Commissioner's decision. en-us Fri, 27 Nov 2015 00:00:00 +0530 Sat, 08 Aug 2020 09:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289597 The Appellate Tribunal upheld the Chief Commissioner of Income Tax's decision to deny the assessee's exemption under section 10(23C)(vi) of the Act for the assessment year 2014-15. The Tribunal found that the trust's activities went beyond educational purposes, as indicated by the trust deed, financial records, and expenses on non-educational initiatives. The delayed amendment of the trust deed suggested a wider range of activities, leading to the rejection of the appeal. Consequently, the Tribunal dismissed the appeal, affirming the Chief Commissioner's decision. Case-Laws Income Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289597