Trust's Educational Shivir Qualifies for Tax Exemption u/s 11, Supporting Charitable Purpose Through Seminars and Training.

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....Exemption u/s 11 - Assessment of trust - The activity of organizing the shivir which is in the nature of seminar, conference and lectures on the education and therefore, an aid to the main object of the assessee. Neither the AO nor the Ld. CIT(A) has disputed that the shivir organized by the assessee is for the purpose of education to the students and children as well as training for the teachers. - the expenditure incurred in organizing such shivir/seminars, conference, lectures partake character of application of income for charitable purpose. - AT....