Developing & Providing Study Material Qualifies as Charitable Educational Activity

World Institution Development Programme Vs ITO (ITAT Delhi) Developing  Study Material Qualifies as educational Activity which qualifies as a charitable purpose within the meaning of section 2(15) of the Act and eligible for exemption under section 11 and 12 of the Act. Admittedly, the assessee is a charitable trust. It is registered u/s 12AA of the Act as well as u/s 80G(5) of the Act. Further, in the earlier years the similar activities of the assessee have been accepted by the revenue holding that activities of the assessee are covered under head “educational” in nature and benefi...