Formal NIOS-recognised education qualifies as charitable activity, supporting registration and approval under the Income-tax Act.

A public charitable trust seeking registration and tax approval under the Income-tax Act is treated as carrying on "education" where it runs a formal, systematic programme recognised by NIOS, an autonomous government-established body. The text notes that the trust furnished its deed, audited accounts, curriculum, timetable, transfer certificates and an MoU requiring compliance with NIOS academic standards, NCERT-based syllabus, examinations and class duration. On that basis, the activity is described as falling within section 2(15), supporting eligibility for registration under section 12AB and approval under section 80G(5).

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Issues: Whether the assessee, a public charitable trust, is eligible for registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961 by virtue of providing formal, systematic education with valid recognition from an autonomous government body (NIOS), and whether such activity falls within the definition of "education" under section 2(15) of the Income-tax Act, 1961.

Analysis: The assessee is a registered public charitable trust whose objects include imparting education and relief to the poor. The assessee applied for registration under section 12AB and approval under section 80G(5) by filing Form 10AB and furnished the trust deed, audited financials, curriculum, time table, transfer certificates and a Memorandum of Understanding with the National Institute of Open Schooling (NIOS) dated 28.11.2024. NIOS is an autonomous organisation established by the Government of India and its courses are notified as equivalent to other boards; NIOS accredits institutions after satisfaction of prescribed norms including registration and minimum years of activity, availability of trained teachers and library facilities. The MoU requires the assessee to follow NIOS academic calendar and NCERT-based syllabus, and provides for conduct of examinations and class duration. These materials demonstrate the presence of a formal and systematic educational programme accredited by a government-established autonomous body and meeting the criteria for accreditation.

Conclusion: The assessee's activities constitute formal and systematic education with valid recognition from NIOS and therefore fall within the definition of "education" under section 2(15) of the Income-tax Act, 1961; the assessee is eligible for registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. The ld.CIT(E) is directed to grant registration under section 12AB and approval under section 80G(5).

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