Evidences needed to prove activity of running tuition centres undertaken for charitable purpose

Equitas Development Initiatives Trust Vs Deputy Director of Income-tax (Exemption) –III (ITAT Mumbai) ITAT Mumbai held that activity of running tuition centres can be considered as undertaken for charitable purpose under relief of the poor only if the same is proved with necessary evidence. Facts- The appellant trust is created by a deed of trust dated 04.02.2008 and as per objects of the trust, the assessee is into mixed objects which consists of education, relief of the poor, medical and also some objects are in the nature of any other objects of general public utility. The assessee is run...