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2017 (6) TMI 289 - AT - Income TaxApproval of exemption granted to the assessee u/s 10(23C)(vi) withdrawn - assessee has been constituted not for sole and exclusive purpose of education and it has incurred the expenses with the sole motive of benefit to the trustees - Held that:- As there is not sufficient material that is brought on record to take a definitive view in the matter on withdrawal of approval granted to the assessee u/s 10(23C)(vi) of the Act. The matter is accordingly set-aside to the file of the Ld. CIT(E) to examine the same a fresh in light of above discussions after providing reasonable opportunity to the assessee society. Appeal of the assessee is allowed for statistical purposes.
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