When assessee is already granted exemption u/s 10(23C)(vi), fresh application of exemption cannot be rejected

Palam Jain Educational & Welfare Society Vs DGIT (Delhi High Court)- When the assessee is already granted exemption u/s 10(23C)(vi), the fresh application of exemption cannot be rejected in view of third proviso to section 10(23C)(vi) as the exemption can be withdrawn only in the event that conditions under which the exemption is granted are not fulfilled and not before that. Palam Jain Educational & Welfare Vs DGIT High Court of Delhi Writ Petition (Civil) No. 7578/2008 Decided on: 14 July 2011 Judgement Sanjiv Khanna, J: The petitioner, Palam Jain Educational and We...