Section 11 exemption Denial for charging fees: ITAT Remands case to AO

Centre for Socio Economic Environmenal Studies Vs ITO (ITAT Cochin) Income Tax Appellate Tribunal (ITAT), Cochin bench, has directed a tax exemption dispute involving the Centre for Socio Economic Environmental Studies, a registered society, back to the assessing officer for a fresh examination. The tribunal’s order, dated January 23, 2025, addresses the denial of exemption under section 11 of the Income Tax Act, 1961, which was based solely on the ground that the trust charged fees for its services. The case pertains to the assessment year 2017-18. The Centre for Socio Economic Environm...