https://www.taxtmi.com/caselaws?id=395499 The ITAT Delhi allowed the appeal, holding that the trust was primarily engaged in educational activities and met the conditions for exemption under section 10(23C). The tribunal disagreed with the CIT(A)'s findings, emphasizing that the trust was duly registered and permitted to conduct educational activities, including field exposure camps. The dismissal of the appeal by the CIT(A) was overturned, and the trust's eligibility for exemption under section 10(23C) was upheld. en-us Thu, 14 May 2020 00:00:00 +0530 Mon, 25 May 2020 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395499 The ITAT Delhi allowed the appeal, holding that the trust was primarily engaged in educational activities and met the conditions for exemption under section 10(23C). The tribunal disagreed with the CIT(A)'s findings, emphasizing that the trust was duly registered and permitted to conduct educational activities, including field exposure camps. The dismissal of the appeal by the CIT(A) was overturned, and the trust's eligibility for exemption under section 10(23C) was upheld. Case-Laws Income Tax Thu, 14 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395499