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Income Tax - Highlights / Catch Notes

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Exemption u/s. 11 - Proof of charitable activities - online ...


Entity's Online Education Activities Qualify for Tax Exemption u/s 11 as Charitable, Equivalent to Traditional Classrooms.

May 29, 2020

Case Laws     Income Tax     AT

Exemption u/s. 11 - Proof of charitable activities - online educational activities - Attendances are also virtual instead of physical. Chat boxes are medium of group discussion. Strikingly, Timings are 24*7. Still it has all the essential of a “classroom”. It definitely covers ‘process of training, developing the knowledge, skill, mind and character of students’ like normal schooling. Thus, in true sense the activities performed by the assessee are no different from ‘classrooms.’

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