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Informative

ITAT Sets Aside CIT Order Denying 10(23C) Registration, Cites Lack of Opportunity and No Evidence Against Educational Purpose

Update / Judgement Date

30 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

ITAT set aside a CIT (Commissioner of Income Tax) order denying Section 10(23C) registration to an educational institution, citing a lack of opportunity for the institution to present its case and no evidence against its educational purpose. Section 10(23C) grants tax exemption to certain educational institutions. The ITAT's decision underscores the importance of adhering to principles of natural justice and providing a fair hearing.