https://www.taxtmi.com/caselaws?id=27327 The Tribunal determined that the assessee, a society registered under the West Bengal Societies Registration Act, qualified as an educational institution entitled to exemption under section 10(22) of the Income Tax Act, 1961. The Tribunal held that affiliation to a university was not a prerequisite for such exemption. Additionally, the Tribunal found that the assessee's activities during the relevant previous year demonstrated its establishment as an educational institution. The decision favored the assessee, ruling in favor of their entitlement to the exemption under section 10(22) of the Income Tax Act, 1961. en-us Mon, 07 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 11:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27327 The Tribunal determined that the assessee, a society registered under the West Bengal Societies Registration Act, qualified as an educational institution entitled to exemption under section 10(22) of the Income Tax Act, 1961. The Tribunal held that affiliation to a university was not a prerequisite for such exemption. Additionally, the Tribunal found that the assessee's activities during the relevant previous year demonstrated its establishment as an educational institution. The decision favored the assessee, ruling in favor of their entitlement to the exemption under section 10(22) of the Income Tax Act, 1961. Case-Laws Income Tax Mon, 07 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27327