Held that denial of exemption is held to be justified as the assessee has not obtained approval from the prescribed authority. (AY. 2011-12)
Gurudwara Kalgidhar Singh Sabha v. ITO (2021) 188 ITD 494 / 86 ITR 46 (SN) (Delhi)(Trib.)
S. 10(23C) : Educational institution-Approval from the prescribed authority was not obtained-Denial of exemption is held to be justified. [S. 10(23C)(v)]