2020 (2) TMI 167

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....dav for the Appellant Mr. Nitesh Joshi a/w Mr. Sameer Dalal for the Respondent P.C.: 1. Heard Mr. Suresh Kumar, learned standing counsel, revenue for the appellant and Mr. Sameer Dalal, learned counsel for the respondent - assessee. 2. This appeal under Section 260A of the Income Tax Act, 1961 ("the Act" for short) is preferred by the revenue against the order dated 23.6.2016 passed by the Inc....

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....s defined under Section 2(15) of the Act. 5. On a query by the Court, Mr. Suresh Kumar submits that against the aforesaid order dated 11.2.2015, revenue had preferred an appeal before this Court which was registered as Income Tax Appeal No. 1368 of 2015. By order dated 28.3.2018, this Court had dismissed the said appeal by holding that there was no error in the view taken by the Tribunal and no s....

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....ondent-institute is an educational activity and not in the nature of running a Coaching Center or a Class. The Revenue is not able to point why it would not apply. We may also point out that the grant or refusal to grant exemption under Section 10(22) and/or (23C) of the Act cannot govern the application of Section 11 of the Act. In any case, we are informed that no appeals in respect of Section 1....