Sec. 10(23C)(vi) of the Income-tax Act, 1961 – Educational institution – It is settled proposition of law that the notice issued by the authority other than the prescribed authority is not valid and consequential order passed by the ld. CIT(E) is without jurisdiction. The show-cause notice confers the jurisdiction to proceed and to pass the order. In case the notice itself is not valid then the jurisdiction assumed by the prescribed authority based on the invalid notice become invalid and consequential order passed by the authority is invalid and void abinitio for want of jurisdiction. Further, invalid show-cause notice vitiates the proceeding and consequential order. SLP of the revenue dismissed. CIT Vs. MODERN SCHOOL SOCIETY [2020] 270 TAXMAN 190 (SC)