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2018 (8) TMI 382 - HC - Income TaxGrant of exemption under Section 10(23C)(vi) - whether for the purpose of approval under Section 10(23c)(vi), the objects of the Trust should include only educational purpose? - Held that:- As relying on JAYPEE INSTITUTE OF INFORMATION TECHNOLOGY SOCIETY VERSUS DIRECTOR GENERAL OF INCOME TAX (EXEMPTIONS), DELHI [2009 (8) TMI 83 - DELHI HIGH COURT] the first respondent has not even made any observation as regards the elaborate submissions made by the petitioner with regard to the manner in which they are conducting the institution for over 13 years as of 2011. Further, the specific assertion made by the petitioner that for all the years they have been on academics only, has not been found to be incorrect by the first respondent. Thus, on account of narrow interpretation of the provisions, an erroneous order has been passed. Thus, for the above reasons, the writ petition is allowed and the impugned order is set aside . The first respondent is directed to consider the application of the petitioner and grant approval to the petitioner Trust under Section 10(23C)(vi) of the Act within a period of four weeks from the date of receipt of a copy of this order from the date of the application/relevant assessment year.
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