Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 593 - AT - Income TaxGrant of exemption u/s 10(23C)(vi) - eligibility of objects - non educational purposes - Held that:- In the present case, the objections of the revenue that clause-D & G of the objects clause are not for educational purposes could not be rebutted by the assessee to the satisfaction of the department or to our satisfaction. We find force in the objections of the ld. CCIT as per which clauses D & G of the objects of the assessee society are not in respect of educational purposes because the same amounts to rendering consultancy services and hence, we find no reason to interfere with the order of the ld. CCIT declining grant of exemption u/s 10(23C)(vi) - Decided against assessee.
|