https://www.taxtmi.com/caselaws?id=406589 The High Court allowed the appeal for statistical purposes, remitting the issue to the CIT(Exemptions) for fresh adjudication. The appellant's eligibility for exemption under section 10(23C)(vi) of the Income-tax Act was emphasized, highlighting the need for a thorough review of the institution's educational activities to determine qualification for exemption. Despite the Tribunal's previous decision against the appellant, the Court emphasized the importance of considering the educational nature of the institution's activities and the broader scope of educational endeavors. en-us Thu, 11 Mar 2021 00:00:00 +0530 Sun, 18 Apr 2021 20:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406589 The High Court allowed the appeal for statistical purposes, remitting the issue to the CIT(Exemptions) for fresh adjudication. The appellant's eligibility for exemption under section 10(23C)(vi) of the Income-tax Act was emphasized, highlighting the need for a thorough review of the institution's educational activities to determine qualification for exemption. Despite the Tribunal's previous decision against the appellant, the Court emphasized the importance of considering the educational nature of the institution's activities and the broader scope of educational endeavors. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406589