Educational Activities Exempt from Section 2(15) Proviso; Qualify for Section 11 Tax Exemption Due to Non-Profit Nature.

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....Exemption u/s 11 - Proviso of section 2(15) - assessee is receiving fees/ subscription as per norms of Gov. of India, profit motive is not visible - activities are centered around disciplining, promoting, improving and contributing to similar academic environment and quality of teaching and to enhance the knowledge and discipline of the educational institutions which are incidental to the education and cannot be kept under the objects of general public utility - proviso not applicable....