educational purposes

Even if a charitable educational institution having surplus, it doesn’t mean that it is exist for making profits and not solely for educational purposes

We have prefaced the discussion on provisos with the object of putting the real controversy in its true perspective. The orders passed by the Chief Commissioner are identical in all these cases and after hearing the learned counsel for the parties we are of the view that the following substantive questions of law would arise for determination of this Court:
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Allowability of exemption u/s 10(22) of IT Act, 1961 to a State-controlled Educational Society/Board

As per the letter of the Central Government dated 9-7-1973, all State-controlled Educational Committee(s) /Board(s) have been constituted to implement the Educational policy of the States(s), consequently, they should be treated as Educational Institution within the meaning of section 10(22).
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