CHHATTISGARH SWAMI VIVEKANAND TECHNICAL UNIVERSITY,POST-NEWAI vs. ACIT (EXEMPTION), IT EXEMPTION OFFICE RAIPUR
ITA 581/RPR/2025[2012-13]Status: DisposedITAT Raipur18 Nov 2025AY 2012-13
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 581/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13)
For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR
Section 10Section 11Section 12ASection 12A(2)Section 143(3)Section 250
gain. It is kept by the university as Government Fund. It reflects the institution's commitment to its mission and shows that the university is operating in line with its non- profit status and educational focus. Therefore the appellant is eligible for exemption u/s 10(23C)(iiiab).
For claiming exemption u/s 10(23C)(iiiab) any university or other educational institution
