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2018 (7) TMI 1548 - AT - Income TaxEligibility to exemption u/s 11 - charging fees from the students - denial of claim as activities of the society are in the nature of business activity - assessee is a society is primarily an educational institution with the aims and objects relating to education - Held that:- AO could not demonstrate by cogent evidence that the assessee society was carrying out activities which were commercial in nature and also after duly considering the fact that the assessee has been continuously enjoying the benefit of exemption u/s 11 of the Act from assessment year 2005-06 to assessment year 2014-15 barring the present year under appeal, we have no hesitation in holding that the CIT (A) has rightly adjudicated the issue in favour of the assessee. Accordingly, we dismiss the grounds raised by the department. - decided against revenue
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