Tag: Education charitable
Trust accredited by National Institute of Open Schooling eligible for registration u/s.12AB and u/s 80G of the Act. In a recent judgment, ITAT Chennai has held that assessee trust accredited by National Institute of Open Schooling (NIOS) and imparting education with aims to achieve fluency in Sanskrit with …
Transportation/Mess Fee held integral part of education, the main objective of the trust – ITAT deleted additions made u/s 11(4A) ABCAUS Neutral Case Law Citation:ABCAUS 3686 (2023) (03) ITAT Important Case Laws relied upon by parties:Daya Nanda Pushpa Devi Charitable Trust Vs. ACIT In the instant case, the …
Printing and distribution of text books is connected to education and not advancement of any other object of General Public Utility of the definition of the term charitable purpose u/s 2 (15) – Delhi High Court ABCAUS Case Law Citation: ABCAUS 1239 (2017) (05) HC The Grievance: The …
Education per se charitable us 2(15). Registration u/s 12A can not be denied for not free of cost education to needy students-ITAT Â ABCAUS Case Law Citation: ABCAUS 1112 (2017) (01) ITAT Important Case Laws Cited/relied upon: American Hotel & Lodging Educational Institute vs. CBDT 301 ITR 86 …