Tribunal held that in view of changing time and widening horizon of knowledge and rapid change in method of teaching, multifaceted activities in form of handbook/literature published together with activities like holding conferences on industrial safety programmes, public talks, seminars, workshops, etc. on ongoing basis to inculcate industrial safety measures would also be bracketed in league of educational activities, accordingly entitle to exemption.(AY. 2011-12, 2012-13)
Gujarat Safety Council v. ITO (2020) 180 ITD 711 (Ahd.)(Trib.)
S. 11 : Property held for charitable purposes–Educational activities-Activities like holding conferences on industrial safety programmes, public talks, seminars, workshops, etc. on ongoing basis to inculcate industrial safety measures would also be bracketed in league of educational activities-Entitle to exemption. [S.2(15), 12A]