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2015 (9) TMI 857 - SC - Income TaxGrant of a certificate under Section 10(23-C) (VI) rejected - the appellants are not using the entire income for the educational purposes for which purpose the trust is established as concluded by HC - Held that:- We are informed by the learned counsel for the appellants that the appellants have amended the objects of the Society w.e.f. 31.03.2008. If that is so, in our opinion, the appellants shall now make an appropriate application before the authorities for grant of certificate under Section 10(23-C) (VI) of the Act for the assessment years 2002-03 to 2007-08 along with the amended objects of the Society. In view of this subsequent development and keeping in view the peculiar facts and circumstances of the case, we set aside the order passed by the High Court and the authorities concerned. We now permit the appellants to file fresh application within a months' time from today. If such application is filed within the time granted the authority will consider the same in accordance with law, keeping in view the amended objects of the Society w.e.f. 31.03. - Decided in favour of assessee for statistical purposes.
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