Monday, October 21, 2019

Society running vocational educational/training programme to generate employment entitled to sec. 12AA registration

INCOME TAX : Where assessee's application under section 12A was rejected on ground that it was indulging in activity of merely skill enhancement in which no systematic education was involved falling within definition of education under section 2(15), in view of fact that vocational educational/training programme run by assessee-society was a systematic programme imparting classroom coaching as well training with focus on employment generation which duly fell within purview and scope of term 'Edu

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