Home › Tax Laws › CIT v. Shanti Devi Educational Trust. (2018) 409 ITR 522 /( 2019) 261 Taxman 339(P&H) (HC) Editorial: SLP of revenue is dismissed, CIT v. Shanti Devi Educational Trust ( 2018) 405 ITR 20 (St.)

CIT v. Shanti Devi Educational Trust. (2018) 409 ITR 522 /( 2019) 261 Taxman 339(P&H) (HC) Editorial: SLP of revenue is dismissed, CIT v. Shanti Devi Educational Trust ( 2018) 405 ITR 20 (St.)

S. 10 (23C): Educational institution- Registration u/s 12AA is not mandatory to claim exemption.[ S.12AA, 10 (23C(iiiad)]

Dismissing the appeal of the revenue the Court held that ,obtaining registration under S. 12AA is  not mandatory to claim exemption under S. 10(23C)(iiiad) of the Act. ( AY.2007 -08)