No denial of exemption to school merely because it earned profit from selling books and uniforms to students

Where assessee, a society, was running a school and during year it had sold books and uniform to its students and earned a certain profit on purchase and sale of books and uniform and Assessing Officer denied exemption under section 10(23C)(iiiad) to assessee on plea that purchase and sale of books and uniform was not educational activity, exemption under section 10(23)(iiiad) could not be denied to assessee as selling of books and uniform to students was part of educational activity only

Refer:[2019] 104 taxmann.com 164 (Delhi - Trib.)