https://www.taxtmi.com/caselaws?id=303774 The Tribunal held that the appellant, a society registered under the Societies Registration Act, is a charitable organization entitled to exemption under section 11 of the Income-tax Act. The Tribunal emphasized that the appellant's activities were charitable in nature, advancing objects of general public utility. However, the appellant was not entitled to exemption under section 10(22) for the assessment year 1994-95 as it did not qualify as an educational institution. The matter was remanded to the Assessing Officer to verify compliance with the conditions specified in sections 11 to 13 for the exemption under section 11. en-us Wed, 24 Dec 1997 00:00:00 +0530 Fri, 12 Aug 2022 18:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303774 The Tribunal held that the appellant, a society registered under the Societies Registration Act, is a charitable organization entitled to exemption under section 11 of the Income-tax Act. The Tribunal emphasized that the appellant's activities were charitable in nature, advancing objects of general public utility. However, the appellant was not entitled to exemption under section 10(22) for the assessment year 1994-95 as it did not qualify as an educational institution. The matter was remanded to the Assessing Officer to verify compliance with the conditions specified in sections 11 to 13 for the exemption under section 11. Case-Laws Income Tax Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303774