Neurology conferences and workshops covered u/s. 2(15) hence exemption u/s. 11 admissible

Advertisement Neuro Update Chennai Vs ITO (ITAT Chennai) ITAT Chennai held that neurology conferences and workshops squarely fall within the ambit of education under section 2(15) of the Income Tax Act. Hence, exemption under section 11 cannot be denied. Accordingly, appeal allowed. Facts- During the assessment proceedings AO found that the assessee had conducted 3 seminars / conference during the impugned assessment year at Chennai on advancement of neurology. Hence, AO of the view that the assessee’s activity cannot be called as charitable and hence proposed to deny the exemption. Furt...