Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 10(23C)(vi) of the Income Tax Act, 1961.” “THE APPELLANT MOST RESPECTFULLY SUBMITS THAT: S.M.D.R.S.D. College Society, Pathankot was registered under the Societies Registration Act, 1860 in 1979 vide Registration No.34 of 1979-80. The College, i.e. S.M.D.R.S.D. College has been working since 1953-54 which was founded on land given by Chaudhary KeshoDass an eminent philanthropist