Scope of provision : Where assessee-educational institution was approved under section 10(23C)(vi), no disallowance could have been made by applying provisions of sections 11 and 12 – Baba Hira Singh Bhattal Institute of Engineering & Technology v. Deputy Commissioner of Income-tax (Exemptions), Circle-1 – [2024] 158 taxmann.com 488 (Chandigarh – Trib.)