Exemption U/s. 10(23C)(iiiad) cannot be denied merely because assessee have objects other than education in its Trust Deed

The undisputed facts of the case are that the assessee society does not possess registration under section 12A of the Act for relevant assessment year. From the perusal of return filed by it alongwith Form No.10B shows that it intended to claim exemption under section 11 of the Act, which it could not, since it did not have registration under section 12A of the Act at that time. However, it can claim exemption under any other provision of the Act provided it satisfies all the conditions given in that provision. Under section 10(23C)(iiiad) of the Act, any university or other educational instit...