https://www.taxtmi.com/caselaws?id=406134 The Tribunal allowed the appeal of the assessee society, directing the CIT(E) to grant approval under Section 10(23C)(vi) of the Income Tax Act. The Tribunal found the denial of approval lacked basis, emphasizing the society's educational purpose. Incorrect claims in preceding years did not affect the institution's character. Misapplication of a previous case was noted, clarifying the eligibility of registered societies. The timeliness of the CIT(E)'s order was not addressed. The Tribunal set aside the denial and instructed the CIT(E) to approve the society, with the order pronounced on 30.03.2021. en-us Tue, 30 Mar 2021 00:00:00 +0530 Wed, 07 Apr 2021 09:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406134 The Tribunal allowed the appeal of the assessee society, directing the CIT(E) to grant approval under Section 10(23C)(vi) of the Income Tax Act. The Tribunal found the denial of approval lacked basis, emphasizing the society's educational purpose. Incorrect claims in preceding years did not affect the institution's character. Misapplication of a previous case was noted, clarifying the eligibility of registered societies. The timeliness of the CIT(E)'s order was not addressed. The Tribunal set aside the denial and instructed the CIT(E) to approve the society, with the order pronounced on 30.03.2021. Case-Laws Income Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406134