https://www.taxtmi.com/caselaws?id=753921 The ITAT dismissed both appeals, upholding the AO and CIT(A)'s decisions. The Tribunal condoned the delay in filing appeals due to the trustee's affidavit but ultimately ruled that the trust did not qualify for exemption under section 10(23C)(iiiad) of the Income Tax Act, as it was not solely for educational purposes. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753921 The ITAT dismissed both appeals, upholding the AO and CIT(A)'s decisions. The Tribunal condoned the delay in filing appeals due to the trustee's affidavit but ultimately ruled that the trust did not qualify for exemption under section 10(23C)(iiiad) of the Income Tax Act, as it was not solely for educational purposes. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753921