Section 10(23C) Registration Cannot Be Denied for Technical Clause Selection Error

Indian Institute of Management Sirmaur Vs CIT(E) (ITAT Chandigarh)

Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has ruled in favor of the Indian Institute of Management (IIM) Sirmaur, overturning a decision by the Commissioner of Income Tax (Exemptions) (CIT(E)) that denied the institution registration under Section 10(23C)(iii) of the Income Tax Act. The dispute centered on a procedural misstep in the application process, rather than the educational activities of the esteemed institution.

The Indian Institute of Management Sirmaur, a Centrally Funded Institution

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