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Section 10(23)(c)2

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

ITA 103/RAN/2016[2011-12]Status: DisposedITAT Ranchi16 May 2018AY 2011-12

For Appellant: Shri Anshul Ringasia, Advocate, ld. ARFor Respondent: Shri P.K. Mondal, JCIT, ld.Sr.DR

Section 10(23)(c)Section 12ASection 143(3)Section 234B

section 10(23)( c )(vi) of the IT Act and has held that mere surplus does not mean that institution is existing for M/s. Church School making profit. The predominant object test must be applied. Hon’ble Apex Court while affirming the decision of Punjab and Haryana High court in case of Pine Grove international charitable trust v/s Union