Education : Where Assessing Officer accepted charitable nature of educational activities undertaken by assessee-society but Commissioner (Exemption) set aside assessment on ground that assessee was not engaged in any educational or charitable activity as contemplated under section 2(15) as it was not affiliated with any regulatory body but Tribunal held that affiliation with and recognition by regulatory authority are not essential attributes of education under section 2(15), impugned order passed by Tribunal did not require any interference – Commissioner of Income Tax v. NIIT Foundation – [2024] 164 taxmann.com 628 (Delhi)