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    <title>2017 (8) TMI 25 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal and upheld the CIT(A)&#039;s order, confirming that the activities of the assessee were charitable in nature and fell under the category of &quot;education&quot; as per Section 2(15) of the Income Tax Act. Consequently, the assessee was eligible for exemption under Sections 11 and 12. The Tribunal emphasized that the educational activities conducted by the assessee, including seminars and conferences, were in furtherance of its charitable objectives and did not constitute commercial activities.</description>
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      <title>2017 (8) TMI 25 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=345967</link>
      <description>The Tribunal dismissed the revenue&#039;s appeal and upheld the CIT(A)&#039;s order, confirming that the activities of the assessee were charitable in nature and fell under the category of &quot;education&quot; as per Section 2(15) of the Income Tax Act. Consequently, the assessee was eligible for exemption under Sections 11 and 12. The Tribunal emphasized that the educational activities conducted by the assessee, including seminars and conferences, were in furtherance of its charitable objectives and did not constitute commercial activities.</description>
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