https://www.taxtmi.com/caselaws?id=792359 Printing and publishing books was treated as intrinsically connected with education where the books were used for educational and value-oriented purposes. On that basis, the activity was regarded as educational rather than advancement of any other object of general public utility, so the proviso to section 2(15) was held inapplicable. The trust was therefore entitled to exemption under sections 11 and 12, and the related accumulation benefit under section 11(2) could not be denied. Consistency with acceptance of the same claim in earlier and later years also supported the charitable character of the activity. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792359 Printing and publishing books was treated as intrinsically connected with education where the books were used for educational and value-oriented purposes. On that basis, the activity was regarded as educational rather than advancement of any other object of general public utility, so the proviso to section 2(15) was held inapplicable. The trust was therefore entitled to exemption under sections 11 and 12, and the related accumulation benefit under section 11(2) could not be denied. Consistency with acceptance of the same claim in earlier and later years also supported the charitable character of the activity. Case-Laws Income Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792359