https://www.taxtmi.com/caselaws?id=771199 The ITAT Delhi upheld exemption u/s 11 for training and development receipts, ruling that structured training programs with curriculum, attendance records, examinations, and certifications constitute educational activities within the broad scope of 'education' under s. 2(15). The tribunal found training activities integral to the society's academic objectives under the AMITY University Uttar Pradesh Act, 2005, not separate commercial activities requiring compliance with s. 11(4A). Revenue's contention that training fees constituted business activity was rejected, with the tribunal distinguishing between the broader concept of 'education' in s. 2(15) versus formal educational institutions under s. 10(23C). TDS deduction by fee payers was deemed non-determinative of receipt character. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771199 The ITAT Delhi upheld exemption u/s 11 for training and development receipts, ruling that structured training programs with curriculum, attendance records, examinations, and certifications constitute educational activities within the broad scope of 'education' under s. 2(15). The tribunal found training activities integral to the society's academic objectives under the AMITY University Uttar Pradesh Act, 2005, not separate commercial activities requiring compliance with s. 11(4A). Revenue's contention that training fees constituted business activity was rejected, with the tribunal distinguishing between the broader concept of 'education' in s. 2(15) versus formal educational institutions under s. 10(23C). TDS deduction by fee payers was deemed non-determinative of receipt character. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771199