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2016 (11) TMI 1421 - AT - Income TaxBenefit of exemption u/s 11 - proof of charitable activities - activities of education - Held that:- As carefully gone through the material available on the record. In the present case, it is an admitted fact that the assessee was engaged in the activities of education and to achieve the objects, the assessee was engaged in publication and sales of books. The profits from the said activities were used in order to feed the charitable activities of imparting the education and relief to poor. The ld. CIT(A) in the impugned order categorically stated that the assessee had given in detail the Curriculum and Pedagogy of the society which revealed that the assessee was catering to children coming from under privileged families and providing education in such a manner as to merge them into main stream by awarding certificates, recognized and approved by the National Open School and that the list of schools furnished by the assessee included schools in slums of Delhi, traffic lights and remedial across centres across Delhi reflecting the beneficiaries. The aforesaid observations of the ld. CIT(A) were not rebutted. - Decided against revenue
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