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2012 (12) TMI 1052 - AT - Income TaxRefusal for registration u/s 12AA - whether conducting coaching classes for the students would fall within the meaning of "education" u/s 2(15) - Held that - education is processing of training and developing the knowledge, skill, mind and character of students by normal schooling - mere coaching classes may provide some kind of knowledge to the students but that kind of knowledge through coaching classes cannot fall within the meaning of "education" - and hence cannot be construed as charitable activity - the taxpayer is conducting coaching classes - and is not eligible for registration u/s 12AA - Decided against the assessee
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