The assessee is a trust registered with the Charity Commissioner and also \u00a0under section 12A of the Income -tax\u00a0 Act, 1961 . The assessee plays a major role in promoting\u00a0 the profession of architect by organising and uniting the Architects of India . The Assessee has shown income from membership fee \u00a0advertisement , sale of publication , sponsorship fee , etc . \u00a0\u00a0The AO denied the exemption under section 11 of the Act on the basis that the activities of the assessee do not\u00a0 qualify as \u2018education\u2019 within the meaning of section 2(15 ) of the Act . Order of the AO is affirmed by the CIT(A) .\u00a0 On appeal the Tribunal held that the assessee conducts architecture examinations , publishes journals , conducts seminars\u00a0 , conferences for promoting the profession of Architects\u00a0 etc . The Tribunal also observed that \u00a0mere surplus arising as a result of charitable activities \u00a0the 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 \u201cE\u201d )(AY. 2017 -18 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 11 : Property held for charitable purposes \u2013 Education \u2013 Study and promote the latest development in the filed of Architecture \u2013 Mere surplus arising as a result of charitable activities the Institution does not cease to be a charitable institution – Entitle to exemption. [ S. 2(15), 12A, Architect Act , 1872 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29537","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Gp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29537"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29537\/revisions"}],"predecessor-version":[{"id":29538,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29537\/revisions\/29538"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}