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    <title>2015 (4) TMI 668 - ITAT CHENNAI</title>
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    <description>The tribunal admitted the appeals filed by the Revenue despite a 6-day delay in filing, as the reasons for delay were deemed acceptable. Regarding the nature of the assessee&#039;s activities, the tribunal ruled in favor of the assessee, determining that its educational activities qualified for exemption under Section 11 of the Income-tax Act. The tribunal emphasized that educational activities need not be limited to formal schooling and can encompass various forms of knowledge dissemination. As a result, the assessee was entitled to exemption under Section 11, and the Revenue&#039;s appeals were dismissed.</description>
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      <title>2015 (4) TMI 668 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=258787</link>
      <description>The tribunal admitted the appeals filed by the Revenue despite a 6-day delay in filing, as the reasons for delay were deemed acceptable. Regarding the nature of the assessee&#039;s activities, the tribunal ruled in favor of the assessee, determining that its educational activities qualified for exemption under Section 11 of the Income-tax Act. The tribunal emphasized that educational activities need not be limited to formal schooling and can encompass various forms of knowledge dissemination. As a result, the assessee was entitled to exemption under Section 11, and the Revenue&#039;s appeals were dismissed.</description>
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      <pubDate>Fri, 20 Mar 2015 00:00:00 +0530</pubDate>
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