Acharya Nagarjuna University v. Commissioner of Income Tax (Exemptions)

Parties Involved

Facts Summary

Acharya Nagarjuna University, an educational institution established in 1976, appealed against the order of the Commissioner of Income Tax (Exemptions) which directed against the order under section 10(23)(vi) of the Income Tax Act, 1961. The University, which receives grants from the University Grants Commission and other government organizations, was granted registration under section 10(23C) of the Act for the assessment years 2022-23 to 2026-27. However, the Commissioner of Income Tax (Exemptions) observed that the University had violated legal provisions pertaining to exemptions and cancelled the approval granted under section 10(23C)(vi) of the Act. The University appealed against this order, arguing that the Commissioner of Income Tax (Exemptions) erred in invoking the fifteenth Proviso to Section 10(23C) and that there was no specified violation of false information in Form 10A.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemptions) erred in invoking the fifteenth Proviso to Section 10(23C) and cancelling the approval granted under section 10(23C)(vi) of the Act.

Judgment Outcome

Decided in favour of Assessee.

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