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2017 (5) TMI 1620 - HC - Income TaxClaim u/s 10(23c)(vi) denied - non adherence to conditions precedent for invoking Section 10 (23C)(vi) - Held that:- Though, finding has been recorded that the petitioner- Society has other purposes apart from the educational purposes but no supporting reasons have been assigned in the order impugned to hold that institution does not exists solely for the educational purposes though number of documents and audited accounts for three financial years have been filed by the petitioner-Society Applying the ratio of law laid down by the Supreme Court in above referred case of Queen's Educational Society [2015 (3) TMI 619 - SUPREME COURT] in the facts of the present case, it is quite vivid that the conditions precedent for invoking Section 10 (23C)(vi) of the Act, 1961 has not been considered by Chief Commissioner of Income Tax in its proper perspective and, therefore, I deem it expedient to set aside the impugned order and remit back the matter to the Chief Commissioner of Income Tax to decide the petitioner's application afresh
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