https://www.taxtmi.com/caselaws?id=401773 Exemption under Section 10(23C)(vi) and (via) depended on whether the petitioner was an educational institution existing solely for educational purposes and not for profit. The rejection was found unsustainable because the competent authority had not considered complete material, including the question whether fee collection for conducting examinations resulted in profit. The order was therefore set aside and the matter remanded for fresh decision after both sides were given adequate opportunity to place all relevant documents and submissions, consistent with natural justice. en-us Thu, 03 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 11:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401773 Exemption under Section 10(23C)(vi) and (via) depended on whether the petitioner was an educational institution existing solely for educational purposes and not for profit. The rejection was found unsustainable because the competent authority had not considered complete material, including the question whether fee collection for conducting examinations resulted in profit. The order was therefore set aside and the matter remanded for fresh decision after both sides were given adequate opportunity to place all relevant documents and submissions, consistent with natural justice. Case-Laws Income Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401773