Trust running classes for & under authority of University is not coaching centre

 ITAT CHENNAI Soorya Educational Trust V/s. Income-tax Officer IT APPEAL NO. 579 (MDS.) OF 2012- ASSESSMENT YEAR 2008-09 MAY 31, 2012  ORDER Abraham P. George, Accountant Member – In this appeal filed by the assessee, its grievance is that exemption under Section 11 of Income-tax Act, 1961 (in short ‘the Act’) was denied to it. As per the assessee, it was not engaged in any activity of a commercial nature, but was only imparting education and never worked or functioned for making profits. Therefore, vide definition of “charitable purpose” given ...