https://www.taxtmi.com/caselaws?id=60427 The appeals filed by the Department were dismissed by the Tribunal, upholding the Appellate Assistant Commissioner's decision to grant exemption under section 10(22) of the Income Tax Act to the educational institution. The delay in filing the appeals was condoned due to transport dislocation caused by floods, allowing the appeals to be admitted despite being time-barred. The Tribunal found that the objects in the Memorandum of Association primarily focused on educational purposes, with no evidence of funds being spent for non-educational activities, leading to the affirmation of the institution's eligibility for exemption. en-us Tue, 23 Feb 1988 00:00:00 +0530 Wed, 05 Jan 2011 12:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60427 The appeals filed by the Department were dismissed by the Tribunal, upholding the Appellate Assistant Commissioner's decision to grant exemption under section 10(22) of the Income Tax Act to the educational institution. The delay in filing the appeals was condoned due to transport dislocation caused by floods, allowing the appeals to be admitted despite being time-barred. The Tribunal found that the objects in the Memorandum of Association primarily focused on educational purposes, with no evidence of funds being spent for non-educational activities, leading to the affirmation of the institution's eligibility for exemption. Case-Laws Income Tax Tue, 23 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60427