https://www.taxtmi.com/caselaws?id=307011 Rejection of approval under Section 10(23C)(vi) was set aside because the record did not show that the educational institution had been given a meaningful opportunity of hearing or that its material was properly examined. The authority's conclusion could not be sustained without a factual inquiry conducted after hearing the assessee. The matter was remitted for fresh consideration in light of the principles in American Hotel & Lodging Association Educational Institute, with the assessee to place the necessary material and cooperate in the inquiry. en-us Thu, 20 Jan 2011 00:00:00 +0530 Mon, 13 Mar 2023 10:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307011 Rejection of approval under Section 10(23C)(vi) was set aside because the record did not show that the educational institution had been given a meaningful opportunity of hearing or that its material was properly examined. The authority's conclusion could not be sustained without a factual inquiry conducted after hearing the assessee. The matter was remitted for fresh consideration in light of the principles in American Hotel & Lodging Association Educational Institute, with the assessee to place the necessary material and cooperate in the inquiry. Case-Laws Income Tax Thu, 20 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307011