https://www.taxtmi.com/caselaws?id=327165 The Tribunal allowed the appeal, directing the DIT(E) to grant registration under Section 12A of the Income Tax Act to the assessee. The Tribunal found that the activities of the assessee were charitable, focusing on education rather than business, meeting the definition of "education" as per Section 2(15) of the Act. The Tribunal emphasized that the society's activities involved systematic instruction and training in welding technology, were not for profit, and any fees charged were to cover expenses. en-us Wed, 27 Apr 2016 00:00:00 +0530 Tue, 03 May 2016 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327165 The Tribunal allowed the appeal, directing the DIT(E) to grant registration under Section 12A of the Income Tax Act to the assessee. The Tribunal found that the activities of the assessee were charitable, focusing on education rather than business, meeting the definition of "education" as per Section 2(15) of the Act. The Tribunal emphasized that the society's activities involved systematic instruction and training in welding technology, were not for profit, and any fees charged were to cover expenses. Case-Laws Income Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327165