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    <title>2018 (2) TMI 1692 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, setting aside the CIT (A)&#039;s decision to tax the entire receipts and directing the Assessing Officer to grant exemption under section 11. The Tribunal confirmed that educational institutions can claim exemption under section 11 even if they are eligible under section 10(23C), and that charging reasonable fees does not negate their charitable status.</description>
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      <description>The Tribunal allowed the appeal of the assessee, setting aside the CIT (A)&#039;s decision to tax the entire receipts and directing the Assessing Officer to grant exemption under section 11. The Tribunal confirmed that educational institutions can claim exemption under section 11 even if they are eligible under section 10(23C), and that charging reasonable fees does not negate their charitable status.</description>
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