ITAT allows sec. 11 exemption as nothing on record suggested that AIFTP’s activities are confined only to its members

INCOME TAX : Where AO denied exemption under section 11 to assessee educational charitable society on ground that its activities were confined only to members, hence, it was a mutual concern, since it was seen from material on record that assessee was continuously engaged in holding seminars, conferences, workshops, etc. which were not confined to its members only and it also maintained a free website accessible to all and there was nothing on record to suggest that assessee's activities

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