Supreme Court · 1997 INSC 109 · Decided 5 February 1997
Aditanar Educational Institution ETC. v. Additional Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1997 INSC 109 · [1997] 1 S.C.R. 948
- Case number
- CIVIL APPEAL No. 2578/1979
- Decided
- 5 February 1997
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Registration Act; Income Tax Act Section 10(22)
Headnote
Income Tax Act, 1961-Section 10(22)--lnterpretation and Scope of-Assessee, a Society established to rnn, manage or assist schoois, colleges C or other educational institutions solely for educational pwposes and in that regard to raise or collect funds, donations etc.-Held, is an educational an institution to exemption has to be evaluated annually . . D The assessee, (in appeal No. 2578-80/79) a society registered under the Societies· Registration Act 1960 with objects to establish, run, manage or assist colleges, schools and other educational organisations existing solely for
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