Section Exemption available for imparting architectural education

The Indian Institute of Architects Vs ITO (ITAT Mumbai) Held that imparting of ‘education’ in the field of architecture is covered within the provisions of section 2(15) of the Act and hence eligible for exemption under section 11 of the Income Tax Act Facts- The only grievance of the assessee in the present appeal is against denial of claim of exemption under section 11 of the Act on the basis that assessee’s activities do not qualify as ‘education’ within the meaning of section 2(15) of the Act. Conclusion- We are of the considered opinion that the dominant object of the asses...