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2002 (12) TMI 74 - HC - Income TaxEducational Institution – claim for exemption - ,"1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in upholding the order of the Commissioner of Income-tax (Appeals) and thereby granting the benefit of section 10(22) to the assessee? - 2. Whether, on the facts and in the circumstances of the present case, the judgment of the Supreme Court in the case of Municipal Corporation of Delhi v. Children Book Trust [1992] 63 Taxman 385 is applicable? - 3. Whether the Income-tax Appellate Tribunal was right in holding that the Commissioner of Income-tax (Appeals) has rightly allowed the claim of the assessee under section 10(22) of the Act even in respect of the society's independent income and when there are infringements under section 13 of the Income-tax Act, 1961?" - the question of eligibility of exemption under the said section has to be determined with reference to the objects of the assessee (society) and the exemption cannot be denied merely because while the working of the society some surplus results. Similarly, in the context of exemption under section 10(22), the conditions as stipulated in either section 11 or 13 of the Act are irrelevant.
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