Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
2 of the CIT(A) order is reproduced as below: “The assessee is running an educational and has claimed the whole of the income as exempt as per provisions of section 10(23C)(iiiad) of the IT Act, 1961. From the perusal of information provided by the assessee through its counsels it has been noticed that during the year under