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2020 (12) TMI 1034 - AT - Income TaxExemption of income u/s 11 & 12 - Whether activities of the assessee, like developing/ printing/publishing & sale of text books and other teaching material, etc. fall within the expression of ‘ education’ read with definition of ‘charitable purpose’ as per section 2 (15) ? - HELD THAT:- As decided in own case [2017 (5) TMI 430 - DELHI HIGH COURT] the assessee has been engaged in the activity of the education within the meaning of section 2(15) even for the assessment years 2011-12, 2012-13 & 2014-15 and consequently it is entitled for exemption under section 11. The Assessing Officer is directed to allow exemption under section 11 with all consequential benefits. - Decided against revenue.
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