Section 11 Exemption Denied as Coaching Activity Held Commercial

Deshpande Education Trust Vs ACIT (ITAT Bangalore) ITAT Bangalore Denies Section 11 Exemption: Coaching Activities Held Commercial and Hit by Proviso to Section 2(15) The Bangalore Bench of the ITAT dismissed the appeals of Deshpande Education Trust for AYs 2011-12 and 2012-13, upholding denial of exemption under section 11. The Tribunal held that the assessee’s activities did not amount to “education” within section 2(15) and were instead commercial coaching services, thereby attracting the first proviso to section 2(15) . The Tribunal noted that the Assessing Officer had categorically ...