https://www.taxtmi.com/caselaws?id=337377 Receipt of seminar and allied activity fees did not alter the institution's essential charitable character, because it continued to promote awareness and disseminate information on the automobile industry. The proviso to Section 2(15) was held inapplicable since the receipts did not show that the assessee had ceased to exist for charitable purposes. On that basis, exemption under Section 11 was maintained and the Revenue's challenge failed. en-us Wed, 14 Dec 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337377 Receipt of seminar and allied activity fees did not alter the institution's essential charitable character, because it continued to promote awareness and disseminate information on the automobile industry. The proviso to Section 2(15) was held inapplicable since the receipts did not show that the assessee had ceased to exist for charitable purposes. On that basis, exemption under Section 11 was maintained and the Revenue's challenge failed. Case-Laws Income Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337377