https://www.taxtmi.com/caselaws?id=415939 The ITAT dismissed the Revenue's appeal and the cross objection, affirming the exemption granted to the assessee society. The ITAT held that the proviso to Section 2(15) was not applicable as the society's activities primarily involved education, falling under charitable activities. The consistent nature of the activities and the previous acceptance by the Revenue were crucial factors in the decision. Both the appeal and cross objection were dismissed in favor of the assessee society. en-us Fri, 03 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415939 The ITAT dismissed the Revenue's appeal and the cross objection, affirming the exemption granted to the assessee society. The ITAT held that the proviso to Section 2(15) was not applicable as the society's activities primarily involved education, falling under charitable activities. The consistent nature of the activities and the previous acceptance by the Revenue were crucial factors in the decision. Both the appeal and cross objection were dismissed in favor of the assessee society. Case-Laws Income Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415939