Exemption Denied: Entity Fails to Qualify for Section 10(22) Income Tax Act Due to Lack of Normal Schooling Education.

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....Exemption u/s 10(20) sic. [10(22)] - claim denied as element imparting education to the students of normal schooling is absent to attract the exemption as engrafted under the aforesaid provision - Tribunal allowed exemption - Order of ITAT set aside - Matter restored before AO....