https://www.taxtmi.com/caselaws?id=197415 The tribunal dismissed both appeals of the assessee against the CIT (A)'s orders for different assessment years, upholding the denial of exemption u/s 11 due to the activities not meeting the proviso to section 2(15). The tribunal found the evidence insufficient to prove the activities qualified as education or general public utility, as argued by the assessee, and concluded that the judicial pronouncements cited were not directly applicable to the case. Consequently, the orders denying exemption, charging interest, and disallowing TDS credit were affirmed. en-us Thu, 13 Oct 2016 00:00:00 +0530 Sat, 06 Jan 2018 07:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197415 The tribunal dismissed both appeals of the assessee against the CIT (A)'s orders for different assessment years, upholding the denial of exemption u/s 11 due to the activities not meeting the proviso to section 2(15). The tribunal found the evidence insufficient to prove the activities qualified as education or general public utility, as argued by the assessee, and concluded that the judicial pronouncements cited were not directly applicable to the case. Consequently, the orders denying exemption, charging interest, and disallowing TDS credit were affirmed. Case-Laws Income Tax Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197415