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    <title>2012 (12) TMI 1052 - ITAT COCHIN</title>
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    <description>The Tribunal held that coaching classes did not qualify as &quot;education&quot; under section 2(15) of the Act for charitable institution status. Relying on precedents, the Tribunal emphasized that education involves systematic instruction, schooling, or training leading to recognized qualifications, which coaching classes did not provide. As a result, the taxpayer&#039;s appeal against the denial of registration under section 12AA was dismissed, affirming that coaching classes did not meet the criteria for charitable institution status.</description>
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    <pubDate>Fri, 14 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2012 (12) TMI 1052 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=179532</link>
      <description>The Tribunal held that coaching classes did not qualify as &quot;education&quot; under section 2(15) of the Act for charitable institution status. Relying on precedents, the Tribunal emphasized that education involves systematic instruction, schooling, or training leading to recognized qualifications, which coaching classes did not provide. As a result, the taxpayer&#039;s appeal against the denial of registration under section 12AA was dismissed, affirming that coaching classes did not meet the criteria for charitable institution status.</description>
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      <pubDate>Fri, 14 Dec 2012 00:00:00 +0530</pubDate>
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