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2019 (5) TMI 1332

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..... peal by the Revenue against an order dated 30th May 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1649/DEL/2016 for the Assessment Year 2011-12. 2. The question sought to be urged by the Revenue are whether the ITAT erred in holding that the Assessee was involved in imparting education when it was engaged in activities of selling and publishing, which was in the nature of b .....

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..... holding that the Assessee was a charitable association. The AO was directed to allow the exemption under Section 11 (1) of the Act as it was found as a matter of fact that the Assessee was not involved in any trade, commerce or business activities, so as to be denied the exemption. 6. The ITAT has in the impugned order dated 30th May 2018 taken note of the fact that in the case of the Assessee it .....

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