https://www.taxtmi.com/caselaws?id=407000 The Tribunal granted the assessees Section 10(23C)(vi) approval, recognizing their entitlement to exemption as trusts solely for educational purposes. It upheld the validity of the amended Trust Deed focusing on educational activities and emphasized compliance with conditions for exemption under Section 10(23C)(vi). The Tribunal quashed the reopening of assessments due to procedural lapses and affirmed the assessees' eligibility for exemption under Section 11, highlighting non-compliance with legal procedures in the assessment orders. Ultimately, the Tribunal ruled in favor of the assessees, emphasizing adherence to legal requirements and charitable purposes under Section 11. en-us Mon, 15 Feb 2021 00:00:00 +0530 Fri, 30 Apr 2021 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407000 The Tribunal granted the assessees Section 10(23C)(vi) approval, recognizing their entitlement to exemption as trusts solely for educational purposes. It upheld the validity of the amended Trust Deed focusing on educational activities and emphasized compliance with conditions for exemption under Section 10(23C)(vi). The Tribunal quashed the reopening of assessments due to procedural lapses and affirmed the assessees' eligibility for exemption under Section 11, highlighting non-compliance with legal procedures in the assessment orders. Ultimately, the Tribunal ruled in favor of the assessees, emphasizing adherence to legal requirements and charitable purposes under Section 11. Case-Laws Income Tax Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407000