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2019 (5) TMI 1857 - AT - Income TaxGrant of exemption / approval u/s 10(23C)(vi) - category of assessee to which it falls - as per assessee society is existing solely for educational purpose and not for purpose of the profit - HELD THAT:- The Income Tax Act envisages exemption u/s 10(23C)(vi) to Universities or Educational Institution only but not to Trusts. We find different sub sections / clauses are meant for different category of assessee's and clause (vi) do not provide for any exemption to Trusts. Hence, the assessee has not crossed the first level of eligibility or the primary filter to be eligible for deduction under section 10(23C)(vi). - Decided against assessee.
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