Appeals are allowed in above terms
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
establishments of the relief and help to the poor, needy and destitute people, orphans, widows and aged persons. " 7. Such objects are clearly not connected with education. Section 10(23C)(vi) of the I.T. Act, 1961 stipulates that in order to qualify for approval of exemption, the following basic conditions should be satisfied: (i) It has to be a University