https://www.taxtmi.com/caselaws?id=349673 The Tribunal partially allowed the appeals by restoring the registration under section 12AA, directing reconsideration of exemptions under sections 11 and 12, and setting aside disallowances and additions for fresh examination by the AO. It emphasized that generating a surplus through fees did not undermine the charitable nature of the educational institution as long as the surplus was utilized for educational purposes. en-us Mon, 16 Oct 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349673 The Tribunal partially allowed the appeals by restoring the registration under section 12AA, directing reconsideration of exemptions under sections 11 and 12, and setting aside disallowances and additions for fresh examination by the AO. It emphasized that generating a surplus through fees did not undermine the charitable nature of the educational institution as long as the surplus was utilized for educational purposes. Case-Laws Income Tax Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349673