Case Laws Analysis Followed on Bhartiya Gram Sewa Niketan Udyog Mandal & Anr. v. ITO (E) 2018 TaxPub(DT) 2982 (Del-Trib) Approved on Queens Educational Society v. CIT 2015 TaxPub(DT) 1436 (SC) Applied Maa Saraswati Educational Trust v. UOI 2010 TaxPub(DT) 1677 (HP-HC) Applied Pinegrove International Charitable Trust v. UOI & Ors. 2010 TaxPub(DT) 1405 (P&H-HC) Applied American Hotel & Lodging Association Educational Institute v. CBDT & Ors. 2008 TaxPub(DT) 2007 (SC) Applied Aditanar Educational Institution Etc. v. Additional CIT 1997 TaxPub(DT) 1051 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0903 (Del-HC) : (2011) 039 (I) ITCL 0328 : (2013) 353 ITR 0320 : (2011) 197 TAXMAN 0504 : (2011) 053 DTR 0130 SUBSCRIBE FOR FULL CONTENT