Hay-Hay Kshatriya Eduction Socity, vs Assessee
conditions specified in that Section. C. B. D. T. Circular
no. 1112 dated 29.10.77 have been elaborately dealt
with by Madras High Court in Thiagarajar Educational
Trust v. ITO and by the Hon'ble Calcutta High Court in
the case of Birla Vidya Trust v. CIT, (1982) 136 ITR 445,
which fully support our view with regard to
simultaneous claim of exemption u/s 10(22) and Section
11 of the Income-tax Act, 1961.