For exemption 10(23C), educational institutions cannot have objects unrelated to education. All objects must relate to imparting education – Supreme…
Rule 17AA Books of account and other documents to be kept and maintained by Charitable Trusts/other Institution - CBDT Notification…
CBDT prescribes revised procedure for registration of charitable trusts u/s 12A / 12AB, u/s 80G u/s 1023C etc.. Income-tax (6th…
Increase in exemption limit u/s 10(23C)(iiiad) and (iiiae) of Income tax Act to Rs. 5 crores Clause (23C) of section…
CBDT amends Income Tax Rules / Form 56/10G regarding application for exemption u/s 10(23C) and 80G. Read CBDT Notification MINISTRY…
Merely printing other aims/objects as per requirement of Registrar of Societies would not disqualify it for approval u/s 10(23C)(vi) -…
Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either…
Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in…
Tests must be applied to determine if an institution exists solely for educational purposes and not for profit. High Court…
Provisions for exemptions u/s 10(23C) and 12AA are completely different and independent Rejection of former did not automatically result in…