[aaykarbhavan] Institutes providing event management courses without awarding any diploma not entitled to sec. 12AA registration

Institutes providing event management courses without awarding any diploma not entitled to sec. 12AA registration

August 14, 2014[2014] 47 taxmann.com 259 (Cochin - Trib.)

IT: 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

IT: 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, assessee's claim for registration under section 12AA was to be rejected

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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