https://www.taxtmi.com/caselaws?id=437401 The Tribunal allowed the appeal of the assessee, a society claiming exemption under the Income Tax Act, 1961, regarding income from non-recognized courses conducted by Women Training Institute. The Tribunal held that such income constitutes 'education' under the Act and directed full exemption under section 11. Additionally, the Tribunal ruled that the tax paid on the income declared by the assessee should be refunded, emphasizing that excess tax paid must be refunded as per constitutional mandate. en-us Thu, 06 Apr 2023 00:00:00 +0530 Thu, 04 May 2023 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437401 The Tribunal allowed the appeal of the assessee, a society claiming exemption under the Income Tax Act, 1961, regarding income from non-recognized courses conducted by Women Training Institute. The Tribunal held that such income constitutes 'education' under the Act and directed full exemption under section 11. Additionally, the Tribunal ruled that the tax paid on the income declared by the assessee should be refunded, emphasizing that excess tax paid must be refunded as per constitutional mandate. Case-Laws Income Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437401