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2015 (10) TMI 990 - ITAT COCHINApplication for registration u/s 12AA rejected - whether a mere class conducted by the assessee would fall within the definition of "education"? - Held that:- In the case before us, admittedly, the assessee is conducting classes in event management. But the institution run by the assessee is not recognized by the government or any governmental bodies. As a consequence, the teaching courses conducted by the assessee do not result in conferment of any degree or diploma and remains unrecognised. As we have opined earlier, as also held by the Apex Court in Sole Trustee, Loka Shikshana Trust (1975 (8) TMI 1 - SUPREME Court ) all kinds of knowledge would not fall within the definition of "education", and therefore, cannot be treated as a charitable institution as provided in section 2(15) of the Act. This Tribunal is of the opinion that the assessee is not eligible for registration u/s 12AA of the Act. Accordingly, the order of the lower authority is confirmed.- Decided against assessee.
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