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2009 (8) TMI 83 - DELHI HIGH COURTCharitable Purpose – Exemption u/s 10(23C)(vi) – educational activities – other activities like “undertaking extra mural studies, extension programmes and field outreach activities to contribute to the development of society” – Held that - The petitioner Institute, admittedly, fulfils the requirement of imparting formal education by a systematic instruction, as noted above. If the same university introduces the courses with the objective of “greater interface with the society through extra mural, extension and field action related programmes”, these are not the objectives independent of education but are aid to the education - The petitioner Institute fulfils all the requirements of Section 10(23C)(vi) of the Act and is, thus, entitled for grant of registration and consequently exemption under the aforesaid provision of the Act
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