https://www.taxtmi.com/caselaws?id=20160 HC held that a private coaching institute whose principal activity is preparing students for specific examinations does not constitute "education" under section 2(15) and therefore cannot be treated as a charitable institution for purposes of section 12A exemption. The court noted the Finance Act, 1983 removed profit motive as a decisive factor, but maintained that a claimant must still prove entitlement to exemption under section 12A. Running a fee-charging coaching centre for targeted exam preparation does not bring the petitioner within section 2(15). en-us Wed, 01 Dec 1993 00:00:00 +0530 Fri, 17 Oct 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20160 HC held that a private coaching institute whose principal activity is preparing students for specific examinations does not constitute "education" under section 2(15) and therefore cannot be treated as a charitable institution for purposes of section 12A exemption. The court noted the Finance Act, 1983 removed profit motive as a decisive factor, but maintained that a claimant must still prove entitlement to exemption under section 12A. Running a fee-charging coaching centre for targeted exam preparation does not bring the petitioner within section 2(15). Case-Laws Income Tax Wed, 01 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20160