https://www.taxtmi.com/highlights?id=98097 Exemption for an educational institution under section 10(23C)(iiiab) was allowed because the Tribunal found the issue squarely covered by its earlier order in the assessee's own case, which had followed the Rajasthan High Court's view, and there was no change in facts for the years under consideration. On that basis, the Tribunal declined to depart from the earlier reasoning and sustained the assessee's claim to exemption as a wholly or substantially Government-financed educational institution. As a result, the additions linked to the assessment no longer survived and the revenue's appeals were dismissed. en-us Thu, 26 Mar 2026 09:05:24 +0530 Thu, 26 Mar 2026 09:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98097 Exemption for an educational institution under section 10(23C)(iiiab) was allowed because the Tribunal found the issue squarely covered by its earlier order in the assessee's own case, which had followed the Rajasthan High Court's view, and there was no change in facts for the years under consideration. On that basis, the Tribunal declined to depart from the earlier reasoning and sustained the assessee's claim to exemption as a wholly or substantially Government-financed educational institution. As a result, the additions linked to the assessment no longer survived and the revenue's appeals were dismissed. Highlights Income Tax Thu, 26 Mar 2026 09:05:24 +0530 https://www.taxtmi.com/highlights?id=98097