Income Tax Act: Charging Fees for Seminars Aligns with Educational Trust Objectives; Exemption Status Unaffected u/ss 11, 12.

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....Exemption u/s 11 and 12 eligibility - Sectio n2(!5) - Merely because the assessee is holding conferences and seminars which are according to us in furtherance of the object of education only against payment of fees will not make the object of the trust falling into the 6th category i.e. Any other object of general public utility....