https://www.taxtmi.com/caselaws?id=405602 A society registered under section 12AA and conducting schools and theological education institutions was treated as carrying on education within section 2(15). Its objects were not confined to the benefit of any particular religious community, and the fact that its work was inspired by religious tenets or perceived by donors as promoting Christianity did not by itself attract section 13(1)(b). On the stated facts, the material did not justify denial of exemption, and the society remained eligible for section 11 relief because genuine educational activity, including theological education, is not excluded unless the objects or activities are shown to be restricted to a particular religious community. en-us Mon, 15 Mar 2021 00:00:00 +0530 Tue, 23 Mar 2021 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405602 A society registered under section 12AA and conducting schools and theological education institutions was treated as carrying on education within section 2(15). Its objects were not confined to the benefit of any particular religious community, and the fact that its work was inspired by religious tenets or perceived by donors as promoting Christianity did not by itself attract section 13(1)(b). On the stated facts, the material did not justify denial of exemption, and the society remained eligible for section 11 relief because genuine educational activity, including theological education, is not excluded unless the objects or activities are shown to be restricted to a particular religious community. Case-Laws Income Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405602