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Section 119 Section 143(3)6 Section 136 Section 13(1)(c)3 Section 11(3)3 Section 12A3 Section 143(2)3 Section 13(1)3 Exemption3 Disallowance

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

208 ITR 608 where it has been categorically stated that coaching is not a charitable activity as mentioned below. Keeping in view the facts and circumstances of the case, therefore, in our considered opinion, the running of private coaching institute for the purpose of training the students to appear at some specified examinations upon taking specified