https://www.taxtmi.com/caselaws?id=339152 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and directing the Assessing Officer to grant the exemption claimed under sections 11 and 12 of the Income Tax Act. The Tribunal emphasized the charitable and educational nature of the assessee's activities, the validity of its registration under section 12A, and ruled that the proviso to section 2(15) did not apply. The High Court affirmed the Tribunal's decision, reinforcing the assessee's position as a charitable institution eligible for tax exemption. en-us Fri, 17 Feb 2017 00:00:00 +0530 Wed, 10 May 2017 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339152 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and directing the Assessing Officer to grant the exemption claimed under sections 11 and 12 of the Income Tax Act. The Tribunal emphasized the charitable and educational nature of the assessee's activities, the validity of its registration under section 12A, and ruled that the proviso to section 2(15) did not apply. The High Court affirmed the Tribunal's decision, reinforcing the assessee's position as a charitable institution eligible for tax exemption. Case-Laws Income Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339152