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Exemption u/s 10(23C)(vi) valid for institution existing solely for educational purposes
Case Law Details
- Case Name
- Sanskar Tirth Educational and Charitable Trust Vs CIT (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Rajkot
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Sanskar Tirth Educational and Charitable Trust Vs CIT (ITAT Rajkot)
Merely because one of the clauses of trust deed of assessee trust provided that trust could carry on other businesses as decided by trustees, it would not per se disentitle trust from being considered for registration under section 10(23C)(vi) of the Act.
Facts-
The assessee is a charitable trust registered with Assistant Charity Commissioner, Rajkot vide registration dated 01.04.19 86. The trust is also registered under section 12A of the Act. The assessee trust filed an application dated 30.03.2017 and sough...
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