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2022 (5) TMI 1498 - AT - Income TaxExemption u/s 11 - Charitable activity u/s 2(15) - As per revenue Trust do not fall within the definition of education - Trust has written a script of the drama Janata Raja [means an intelligent King who understood the feelings of his public] and is performing its shows all over India - whether drama is not an entertainment activity simpliciter? - HELD THAT:- Assessee had outsourced its so called shows for huge consideration. We thus see no reason to interfere with both the learned lower authorities’ findings treating the assessee as not eligible for the impugned exemption. CIT(A)’s above extracted discussion has also cited a catena of case law that the assessee’s activities do not fall under “education” lines under Section 2(15) of the Act. The same stands upheld.
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