https://www.taxtmi.com/caselaws?id=244644 The Tribunal upheld the decision of the Ld. CIT (A) that the research activities conducted by the assessee Society were educational in nature and aligned with charitable purposes under Section 2(15) of the IT Act. The Tribunal rejected the department's appeal, confirming that the research work, including the 'ROTA VIRUS' project, was deemed charitable due to its educational aspects and contributions to health and nutrition. The Tribunal found that the activities fell within the scope of education rather than general public utility, as argued by the department. en-us Fri, 21 Feb 2014 00:00:00 +0530 Tue, 24 Mar 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244644 The Tribunal upheld the decision of the Ld. CIT (A) that the research activities conducted by the assessee Society were educational in nature and aligned with charitable purposes under Section 2(15) of the IT Act. The Tribunal rejected the department's appeal, confirming that the research work, including the 'ROTA VIRUS' project, was deemed charitable due to its educational aspects and contributions to health and nutrition. The Tribunal found that the activities fell within the scope of education rather than general public utility, as argued by the department. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244644