Whether No CIT Approval Is Required For Trust for availing exemption u/s 10(22C)

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If a education trust solely established for education purpose having gross receipts less then 1Cr, Wants to avail exemption of sec 10(23C) can such truct avail exemption under such sec without taking approval of CIT ??
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No. Approval is mandatory condition. [Refer Circular no/ 14/2015, dated 17/08/2015.]

thnku sir..


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