Judicial update: In order to fall within meaning of education as provided in section 2(15), there should be a normal schooling by way of regular and systematic instruction Where assessee-trust ran an institution conducting classes in event management which were not recognized by governmental bodies and as a consequence it did not result in conferment of any degree or diploma, said activity did not fall within meaning of education and, thus, assessees claim for registration under section 12AA was to be rejected. [2014] 47 taxmann 259 (Cochin - Trib.)
Posted on: Sat, 23 Aug 2014 08:01:38 +0000