The Commissioner rejected the application on the ground that the assessee did not exist solely for educational purposes. On writ dismissing the petition the Court held that order of the Commissioner rejecting the application is justified. (AY. 2012-13)
Shri Guru Hargobind Sahib Charitable Trust v. CBDT (2025) 473 ITR 580 (P&H)(HC)
S. 10 (23C): Educational institution-Multiple objectives beyond educational purposes-Not founded and existed solely for educational purposes-Denial of exemption is affirmed. [S. 10(23C)(vi), Art. 226]
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