https://www.taxtmi.com/caselaws?id=38551 The High Court of Allahabad allowed the petitioner, Katra Education Society, to seek relief in quashing the assessment order and claiming exemption under section 10(22) of the Income-tax Act, 1961, for refund of deducted income tax. The court held that an educational society running educational institutions could be considered an educational institution under the Act. The Income-tax Officer's narrow interpretation was deemed incorrect, and the court directed a reconsideration of the petitioner's eligibility under section 10(22) for potential refund, with the possibility of a fresh assessment if deemed ineligible. en-us Thu, 28 Apr 1977 00:00:00 +0530 Wed, 07 Apr 2010 11:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38551 The High Court of Allahabad allowed the petitioner, Katra Education Society, to seek relief in quashing the assessment order and claiming exemption under section 10(22) of the Income-tax Act, 1961, for refund of deducted income tax. The court held that an educational society running educational institutions could be considered an educational institution under the Act. The Income-tax Officer's narrow interpretation was deemed incorrect, and the court directed a reconsideration of the petitioner's eligibility under section 10(22) for potential refund, with the possibility of a fresh assessment if deemed ineligible. Case-Laws Income Tax Thu, 28 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38551