Assessee is a society and engaged in running, operating and management of educational institutions at Bhopal.  Assessee filed its return of income and claimed exemption under section 10(23C)(iiiad). Assessing Officer denied the exemption disallowed claim of exemption under section 10(23C)(iiiad) on ground that gross receipt of assessee exceeds Rs.1 crore as prescribed monetary limit under section 10(23C)(iiiad).  Commissioner (Appeals)  up held the order. On appeal the Tribunal held that since assessee is  running two separate educational institutions, gross receipts of each of educational institutions had to be separately considered for purpose of allowing claim of exemption under section 10(23C)(iiiad). Order is set aside and the issue is remanded to Assessing Officer for fresh adjudication. (AY. 2019-20)