Bal Bharti School, existing solely for profit motive, aims at charging higher fees; no sec. 10(23c)

IT: Where assessee-society claiming itself to be engaged in activity of imparting education moved applications on 26-3-2008 before Chief Commissioner praying for grant of exemption under section 1023C(vi) for assessment years 2007-08 to 2009-10, as per fourteenth proviso to section 10(23C)(vi) application for assessment year 2007-08 was not maintainable and further since assessee was not existing solely for educational purposes, applications for subsequent years were liable to be rejected