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2022 (7) TMI 436 - AT - Income TaxExemption u/s 11 - CIT(A) confirming the action of AO denying the benefit of exemption u/s.11 of the Act by invoking the proviso to section 2(15) of the Act, as applicable w.r.e.f. 01.04.2009 as amended by the Finance Act, 2010 - HELD THAT:- We noted that this case is fully covered in favour of assessee by the decision of Hon’ble High Court of Madras in assessee’s own case [2020 (11) TMI 267 - MADRAS HIGH COURT], wherein the issue of registration u/s.12A of the Act was challenged and Hon’ble High Court has categorically held that this issue cannot be reopened by the Revenue and Revenue is not entitled to state that the assessee’s trust is not carrying on charitable activity and thus, it is not in the field of education, etc. Once, Hon’ble High Court had held that the assessee is in the field of education, assessee is fully entitled for claim of deduction u/s.11 of the Act. We order accordingly. Therefore, in all the four years, appeals of the assessee are allowed.
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