https://www.taxtmi.com/caselaws?id=329224 The Tribunal upheld the Ld. CIT(E)'s order, confirming the assessee's activities as charitable and educational, qualifying for exemption under section 11(1) of the Income Tax Act. The Tribunal rejected the Revenue's claims that the activities resembled business, emphasizing the utilization of surplus for charitable purposes. Additionally, the Tribunal affirmed the assessee's status as an educational institution under Section 2(15) despite not offering formal schooling, citing precedents and the permissible charging of fees by such institutions. en-us Thu, 02 Jun 2016 00:00:00 +0530 Sat, 25 Jun 2016 11:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329224 The Tribunal upheld the Ld. CIT(E)'s order, confirming the assessee's activities as charitable and educational, qualifying for exemption under section 11(1) of the Income Tax Act. The Tribunal rejected the Revenue's claims that the activities resembled business, emphasizing the utilization of surplus for charitable purposes. Additionally, the Tribunal affirmed the assessee's status as an educational institution under Section 2(15) despite not offering formal schooling, citing precedents and the permissible charging of fees by such institutions. Case-Laws Income Tax Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329224