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“Section 10(2)(c)(vi)”

Section References (mined)Section 10Section 10(2)(c)(vi)1 judgments

The decision most relied on for Section 10(2)(c)(vi) is New Noble Educational Society v. Chief CIT (334 ITR 303), cited in 22 judgments on BharatTax.

Leading authorities on Section 10(2)(c)(vi)

New Noble Educational Society v. Chief CIT
334 ITR 303 · 2011 · High Court
22
citing judgments

In Andhra Pradesh, only societies, associations, or trusts can establish educational institutions, as individuals are prohibited from doing so under Section 20A of the AP Education Act.

Judgments citing Section 10(2)(c)(vi)

Beawar Bal Vikas Samitee, Beawar vs. Addl JCIT of Income Tax Appeals, Mysore

In the result, the appeal filed by the assessee is allowed

ITA 820/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Vyash (C.A.)For Respondent: Smt Anita Rinesh (JCIT)
Section 10Section 10(23)(vi)Section 143(1)Section 154

section 154 of the ITA, 1961. At last it is my humble request to Hon'ble Bench that denial of exemption under Section 10(2)(c)(vi) of the Income Tax Act, 1961 cannot be denied on the basis of technalities. It is essential to emphasize that the provision intends ... Several judicial precedents reinforce the principle that a technical mistake should not be a ground for disallowing genuine claims of exemption under Section 10(2)(c)(vi). Courts have consistently held that the primary consideration should be the actual application of income towards charitable or religious purposes, rather than minor