Dismissing the appeal of the revenue the Court held that ; notice issued by authority other than prescribed authority hence the order withdrawing approval is held to be invalid.
CIT v. Modern School Society. (2018) 407 ITR 228 /99 Taxmann.com 379 (Raj) (HC) Editorial: SLP of revenue is dismissed CIT v. Modern School Society ( 2020) 270 Taxman 190/ 114 taxmann.com 587 (SC)
S. 10 (23C):Educational institution-Notice issued by authority other than prescribed authority — Order withdrawing approval is held to be invalid.[ S. 10( 23C) (vi),11(5), 13 ]