Trust's Tax Exemption u/s 11 Upheld; Proviso to Section 2(15) Inapplicable Due to Charitable Nature of Fees Charged.

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....Claim for exemption u/s 11 - charging fee for services - the proviso to section 2(15) of the Act cannot be invoked to exclude assessee Trust from the purview of section 2(15) of the Act since the said proviso only seeks to exclude institutions which are carrying on regular business - AT....