https://www.taxtmi.com/caselaws?id=197417 The Tribunal upheld the lower authorities' decision, denying the trust's exemption under Section 11 of the Income Tax Act. It classified the trust as a general public utility rather than an educational trust due to its activities not aligning with formal schooling definitions. The trust's guest house operations and promotion of ideology were deemed as general public utility, exceeding the prescribed limits for exemption. The appeal was dismissed, affirming the trust's ineligibility for exemption, with the judgment issued on January 31, 2017, in Chennai. en-us Tue, 31 Jan 2017 00:00:00 +0530 Sat, 06 Jan 2018 07:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197417 The Tribunal upheld the lower authorities' decision, denying the trust's exemption under Section 11 of the Income Tax Act. It classified the trust as a general public utility rather than an educational trust due to its activities not aligning with formal schooling definitions. The trust's guest house operations and promotion of ideology were deemed as general public utility, exceeding the prescribed limits for exemption. The appeal was dismissed, affirming the trust's ineligibility for exemption, with the judgment issued on January 31, 2017, in Chennai. Case-Laws Income Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197417