Tag Archives: Asst. Commissioner of Income-tax

Development Fee Allegations and Technical Violations Cannot Disqualify Registered Educational Trust from Section 11 Exemption

By | July 27, 2026

Development Fee Allegations and Technical Violations Cannot Disqualify Registered Educational Trust from Section 11 Exemption Issue Whether a registered educational trust can be denied exemption under Sections 11 and 12 on allegations of collecting capitation fees, claiming pre-AY 2015-16 depreciation, or acquiring assets via loans prior to receiving compensation under Section 11(1A). Facts Charitable Activity… Read More »