https://www.taxtmi.com/caselaws?id=327894 The Tribunal dismissed the Revenue's appeal, affirming that the assessee's vocational training activities were charitable and eligible for exemption under Sections 11 and 12 of the Income Tax Act. The Tribunal held that the courses, though not formally recognized by UGC, were approved by industry bodies and conducted at subsidized fees, meeting the broader definition of "education" under Section 2(15). The decision emphasized the misinterpretation by the Assessing Officer and highlighted the relevance of vocational training and industry-specific approvals in determining charitable status. en-us Mon, 16 May 2016 00:00:00 +0530 Fri, 12 Aug 2016 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327894 The Tribunal dismissed the Revenue's appeal, affirming that the assessee's vocational training activities were charitable and eligible for exemption under Sections 11 and 12 of the Income Tax Act. The Tribunal held that the courses, though not formally recognized by UGC, were approved by industry bodies and conducted at subsidized fees, meeting the broader definition of "education" under Section 2(15). The decision emphasized the misinterpretation by the Assessing Officer and highlighted the relevance of vocational training and industry-specific approvals in determining charitable status. Case-Laws Income Tax Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327894