https://www.taxtmi.com/caselaws?id=205996 An institute whose dominant statutory role is to regulate a profession, conduct examinations, prescribe qualifications, maintain standards, and enforce discipline does not qualify as an educational institution merely because it also provides coaching, training, or post-qualification courses. The term "education" in section 2(15) was read in the limited sense of systematic instruction or formal schooling, and the institute's activities were held to be only ancillary to its regulatory functions. It therefore fell within the residuary charitable category of advancement of any other object of general public utility, rather than the educational limb of section 2(15). en-us Mon, 19 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205996 An institute whose dominant statutory role is to regulate a profession, conduct examinations, prescribe qualifications, maintain standards, and enforce discipline does not qualify as an educational institution merely because it also provides coaching, training, or post-qualification courses. The term "education" in section 2(15) was read in the limited sense of systematic instruction or formal schooling, and the institute's activities were held to be only ancillary to its regulatory functions. It therefore fell within the residuary charitable category of advancement of any other object of general public utility, rather than the educational limb of section 2(15). Case-Laws Income Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205996