https://www.taxtmi.com/highlights?id=52939 Exemption u/s 11 - application for registration u/s.12AA rejected - Admittedly, assessee before us is perusing activity of education. Therefore proviso to Section 2(15) of the Act cannot be applied to the assessee trust.This position is made clear even by the CBDT Circular - AT en-us Mon, 13 Apr 2020 16:26:32 +0530 Mon, 13 Apr 2020 16:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52939 Exemption u/s 11 - application for registration u/s.12AA rejected - Admittedly, assessee before us is perusing activity of education. Therefore proviso to Section 2(15) of the Act cannot be applied to the assessee trust.This position is made clear even by the CBDT Circular - AT Highlights Income Tax Mon, 13 Apr 2020 16:26:32 +0530 https://www.taxtmi.com/highlights?id=52939