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2015 (7) TMI 1155 - ITAT DELHIEligibility of exemption u/s 11 - claim denied as assessee society is directly hit by the amended proviso of section 2(15) - Object of Trust - charitable activity - Held that:- Consistent with the view taken in Divya Yog Mandir Trust Versus Joint Commissioner of Income-tax [2013 (10) TMI 211 - ITAT DELHI] wherein held that any form of educational activity involving imparting of systematic training in order to develop the knowledge, skill, mind and character of students, is to be regarded as 'education' covered u/s 2(15) of the Act, we hold that the assessee is in the field of education and hence entitled to exemption u/s 2(15) of the Act and is not hit by the proviso to section 2(15) of the Act. - Decided in favour of assessee
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