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2014 (2) TMI 180 - HC - Income TaxEntitlement for benefit u/s 10(22) of the Act – Held that:- It may be possible that for one assessment year, an educational institution existed solely for educational purpose and the self-same institution may exist in some other financial years not solely for educational purpose - In the event for a particular assessment year, the institution does not exist solely for educational purpose, then the benefit of section 10(22) of the Act is not available to the institution for that assessment year - There is no contention that, during the relevant assessment years, the appellant-assessee had any other activity apart from the activities associated with educational purposes. Relying upon Aditanar Educational Institution v. Addl. CIT [1997 (2) TMI 3 - SUPREME Court] - The Tribunal has not done anything wrong by pronouncing that during the relevant years, the assessee was not entitled to the benefit of section 10(22) of the Act - The case of the assessee under section 11 is applicable in relation to the assessment year 2000-01. The fact remains that the assessee, when went before the Commissioner of Income-tax (Appeals), it had taken a plea that it is entitled to the benefit of section 11 of the Act, if it is held that it is not so entitled under section 10(22) of the Act – the matter remitted back to the CIT(A) for consideration of the case of the appellant for benefit under section 11 of the Act for the assessment year 2000-2001 – Decided in favour of Assessee.
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