Annual receipts of multiple educational institutions not to be clubbed for computing 1 crore limit f

IT : Society registered under Societies Registration Act is Artificial Juridical Person (AJP) and not Association of Persons(AOPs). For the purposes of exemption of income under section 10(23C)(iiiad), the limit of aggregate annual receipts of Rs.1 Crore should be computed educational institution-wise. The receipts of all educational institutions run by assessee-Society should not be clubbed for computing the limit of Rs. 1 crore