https://www.taxtmi.com/caselaws?id=304678 A belated application for approval under the educational exemption provision could not be entertained because the statute prescribed a mandatory filing period and gave no power to condone delay; rejection on limitation was therefore justified. Approval for the later year was also refused because the society's objects were not exclusively educational: aims such as eradicating unemployment, promoting social activities, and assisting poor persons for study showed non-educational purposes that were not merely ancillary to education. The challenge to both rejection orders failed, and the writ petition was dismissed. en-us Tue, 23 Nov 2010 00:00:00 +0530 Fri, 14 Oct 2022 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304678 A belated application for approval under the educational exemption provision could not be entertained because the statute prescribed a mandatory filing period and gave no power to condone delay; rejection on limitation was therefore justified. Approval for the later year was also refused because the society's objects were not exclusively educational: aims such as eradicating unemployment, promoting social activities, and assisting poor persons for study showed non-educational purposes that were not merely ancillary to education. The challenge to both rejection orders failed, and the writ petition was dismissed. Case-Laws Income Tax Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304678