Indira Memorial Public School v. CIT (2022) 194 ITD 658 (Chd.) (Trib.)

S. 10 (23C) : Educational institution-Deficiency in completeness of information sought-Matter remanded. [S. 10(23C)(vi)]

Held that  onus on assessee society to submit all required documents with supporting evidence to prove genuineness that society existed solely for education purpose and not for purpose of profit had not been provided.On facts there being deficiency in completeness of information sought, impugned order was to be remanded back to Commissioner (E) for adjudication afresh.