CIT(E) held that the assessee-society continued to divert funds towards non-educational activities by way of huge advances on which no interest was charged, same was against requirement of section 10(23C) and withdrew approval granted to assessee-It was found that RNMCS was earlier a part of assessee but was demerged from assessee due to adverse view taken by department. Allowing the appeal the Tribunal held immediately after demerger all transactions between original and demerged institution could not come to a stand still and, thus, there was nothing wrong if assessee provided funds to RNMCS as financial help for time being,  since entire amount taken from assessee-society stood paid back order passed by CIT(E) under section 10(23C)(vi) was not sustainable.  (AY. 2017-18)