THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW
ITA 10/VNS/2020[2018-2019]Status: DisposedITAT Varanasi13 Oct 2022AY 2018-2019
For Appellant: NoneFor Respondent: Shri R.K. Vishwakarma, CIT DR
Section 10
Section 10(23C) introduced w.e.f. 01.06.2006 vide Finance Act,
2006 as amended by Finance (No.2) Act, 2009 w.r.e.f. 1.4.2009 states as under:
“……. Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the purpose of grant of exemption or continuance thereof