2016 (12) TMI 1860

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..... h delegates as well as individuals visiting India and the assessee claims to be engaged, on non-profit basis, in establishing and running schools and regional centres for students and holds seminars and conferences. For the relevant years, the assessee reported receipt of some amounts towards fees for conducting various activities. Assessing Officer (AO) felt that since the assessees were engag .....

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..... .21 and 22. ORDER In this appeal, the Revenue urges that the decision of the Income Tax Appellate Tribunal (ITAT) in holding that the assessee was entitled to exemption under Section 11 of the Income Tax Act, 1961, is incorrect. The assessee in ITA 867/2016 claims to be incorporated with the object of general public utility; the assessee in ITA 868/2016 claims to be engaged in the main .....

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