The assessee is a trust registered with the Charity Commissioner and also  under section 12A of the Income -tax  Act, 1961 . The assessee plays a major role in promoting  the profession of architect by organising and uniting the Architects of India . The Assessee has shown income from membership fee  advertisement , sale of publication , sponsorship fee , etc .   The AO denied the exemption under section 11 of the Act on the basis that the activities of the assessee do not  qualify as ‘education’ within the meaning of section 2(15 ) of the Act . Order of the AO is affirmed by the CIT(A) .  On appeal the Tribunal held that the assessee conducts architecture examinations , publishes journals , conducts seminars  , conferences for promoting the profession of Architects  etc . The Tribunal also observed that  mere surplus arising as a result of charitable activities  the institution does not cease to be a charitable institution . denial of exemption is not valid . Tribunal directed the AO to allow exemption under section 11 of the Act . ( ITA No. 293/Mum/2022 dt 19 -5 -2022 ,Bench “E” )(AY. 2017 -18 )