The activity of the appellant has been found in the nature of education, the exemption u/s. 11 and 12 of the IT Act cannot be disallowed


Quick Summary
The Income Tax Appellate Tribunal has ruled that activities of an educational nature are exempt from certain provisions of the Income Tax Act. This means that exemptions under sections 11 and 12 of the Act cannot be disallowed for such educational activities. The ruling consolidates two appeals concerning assessment years 2013-14 and 2014-15.

Court :
ITAT New Delhi

Brief :
6778/Del/2017 and 6779/Del/2017 are two separate appeals by the revenue preferred against two separate orders dated 22.08.2017 of the CIT(A)-40, New Delhi pertaining to A.Y. 2013-14 and 2014-15 respectively.

Citation :
ITA No.6778 & 6779 /DEL/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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Published in Income Tax
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