Income Tax Exemption Denied: Trust Not Classified as Educational u/s 2(15), Ineligible for Section 11 Benefits.

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....Denial of exemption u/s. 11 - all kinds of acquiring knowledge may not come within the term “education” - The assessee cannot be considered to be an educational trust within the meaning of section 2(15) of the Act. Therefore, it is not entitled for exemption u/s. 11 of the Act.....