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2016 (1) TMI 212 - ITAT DELHIExemption u/s. 11 denied - whether mere grant of registration u/s. 12A does not entitle the Assessee for exemption u/s. 11 and that the real activity of the society has to be looked into? - whether these activities of the Society would fall within the term of “Education” for the purpose of Section 2(15)? - Held that:- The activities carried out by the assessee fall within the term ‘Education’. The Revenue was wrong coming to the conclusion that, only when Assessee runs schools directly, it can be held to impart education. In my view, the Education can be imparted, even through affiliated schools also. A perusal of the activities listed above demonstrates the same. The acitivty of the assessee-society in my view is educational acitvity. The exemption cannot be denied to the Assessee u/s. 11 of the I.T. Act, 1961. The assessee is not engaged in any commercial acitvity. It does not carry on any business, trade or commerce. The fee charged cannot be called a business receipt or fee taken for business activity or for service in relation to any trade, commerce or business. There is no profit motive in the case of the assesseen, hence, the Proviso in question is not attracted in the case of the assessee. Hence, direct the Assessing Officer to grant exemption u/s. 11 of the I.T. Act. - Decided in favour of assessee.
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