https://www.taxtmi.com/caselaws?id=312819 The HC quashed the Chief CIT's rejection of the society's application for approval under s. 10(23C)(vi) of the IT Act, remitting the matter for reconsideration. The Court held that a society primarily engaged in educational activities qualifies for exemption, irrespective of other objects in its memorandum, emphasizing the assessment of actual activities. The prescribed authority must re-evaluate the application, focusing on the society's educational pursuits, and issue a decision within three months. The Court refrained from addressing other issues, leaving them for the authority's determination according to the law. en-us Thu, 04 Jul 2013 00:00:00 +0530 Sat, 09 Mar 2024 11:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312819 The HC quashed the Chief CIT's rejection of the society's application for approval under s. 10(23C)(vi) of the IT Act, remitting the matter for reconsideration. The Court held that a society primarily engaged in educational activities qualifies for exemption, irrespective of other objects in its memorandum, emphasizing the assessment of actual activities. The prescribed authority must re-evaluate the application, focusing on the society's educational pursuits, and issue a decision within three months. The Court refrained from addressing other issues, leaving them for the authority's determination according to the law. Case-Laws Income Tax Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312819