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2016 (5) TMI 629 - AT - Income TaxDisallowance of claim of exemption under section 11 - Held that:- Assessee’s claim that it is imparting education or engaged in educational activity requires examination by verifying the entire documentary evidences brought on record. As the Departmental Authorities have not verified or applied their mind to the documentary evidences which according to the assessee demonstrate that it is involved in educational activities, we are inclined to restore the matter back to the file of the Assessing Officer for deciding afresh. The Assessing Officer must consider the submissions of the assessee and the ratio laid down in the decision relied upon by the assessee while deciding the issue whether or not the assessee is engaged in imparting education. In case the Assessing Officer comes to the conclusion, albeit with proper reasoning, that the assessee is not involved in educational activity but is engaged in advancement of any other object of general public utility, then he must establish on record that the dominant object of the assessee is to earn profit by engaging itself in business or commercial activity and it is not a charitable institution. - Decided in favour of assessee for statistical purposes.
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