https://www.taxtmi.com/caselaws?id=277740 The Tribunal overturned the decision of the DIT (Exemptions) to refuse registration under sections 12AA and approval under section 80G of the Income-tax Act, 1961 to an educational institution. The Tribunal held that the institution's objective of providing education with moral and spiritual values, focusing on quality education without engaging in spiritual activities, did not render it religious. Emphasizing the charitable and philanthropic nature of education aligned with such values, the Tribunal granted the institution registration under section 12AA and approval under section 80G. en-us Wed, 03 Nov 2010 00:00:00 +0530 Thu, 20 Dec 2018 17:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277740 The Tribunal overturned the decision of the DIT (Exemptions) to refuse registration under sections 12AA and approval under section 80G of the Income-tax Act, 1961 to an educational institution. The Tribunal held that the institution's objective of providing education with moral and spiritual values, focusing on quality education without engaging in spiritual activities, did not render it religious. Emphasizing the charitable and philanthropic nature of education aligned with such values, the Tribunal granted the institution registration under section 12AA and approval under section 80G. Case-Laws Income Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277740