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2022 (7) TMI 265 - ITAT DELHIExemption u/s 11 - Registration u/s 12AA - CIT(E) in the order stated that imparting skill development training doesn't partake the meaning of public charity - HELD THAT:- Training means & constitutes a basic concept in human resource development. It is concerned with developing a particular skill to a desired standard by instruction and practice. Training is a highly useful tool that can bring a person into a position where they can do their job correctly, effectively, and conscientiously. Training is the act of increasing the knowledge and skill of a person for doing a particular job. The assessee with the affiliation of Ministry of Skill Development & Entrepreneurship (MSDE) under the scheme has provided training to youths of India and falls under the category of Education and/ or Advancement of any other objects of general public u/s 2(15) Since, imparting skill development is akin to providing education we hereby hold that the assessee is eligible for registration u/s 12AA.
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