Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 1031 - AT - Income TaxApproval u/s. 10(23C)(vi)(via) - Claim denied on the ground that the institution is engaged in the multi-objects apart from education - HELD THAT:- It is pertinent to note that the distinguishing facts which have been pointed out by the ld. A.R. does not stand in toto in light of decision of Hon’ble Apex Court in New Noble Education Society [2022 (10) TMI 855 - SUPREME COURT] and in fact after verifying the objects of the society which is placed before us clearly sets out that the assessee is not solely into the activity of education. A.R. pointed almost 19 decisions, but the same will not be applicable in Assessee’s case as in Assessee’s case, the assessee is doing other activities and not exclusively dealing with education as explained and decided by the latest decision of Hon’ble Apex Court in case of New Noble Education Society (Supra). Therefore, there is no need to interfere with the findings of CIT (Exemption). Thus, both the appeals filed by the assessee are dismissed.
|