https://www.taxtmi.com/caselaws?id=407502 The Tribunal upheld the CIT(A)'s decision, granting the assessee exemption under Sections 11 and 12 of the Income Tax Act. The appeals by the revenue were dismissed, with the Tribunal emphasizing that the trust's activities were primarily educational and any surplus generated was incidental and used for charitable purposes. The Tribunal also found no substantial evidence of violations of Sections 13(1)(c) and 13(3) for the assessment years under consideration. en-us Fri, 16 Apr 2021 00:00:00 +0530 Thu, 13 May 2021 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407502 The Tribunal upheld the CIT(A)'s decision, granting the assessee exemption under Sections 11 and 12 of the Income Tax Act. The appeals by the revenue were dismissed, with the Tribunal emphasizing that the trust's activities were primarily educational and any surplus generated was incidental and used for charitable purposes. The Tribunal also found no substantial evidence of violations of Sections 13(1)(c) and 13(3) for the assessment years under consideration. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407502