https://www.taxtmi.com/caselaws?id=389265 The ITAT Hyderabad allowed the appeal for registration u/s 12A for a trust promoting classical dance and music. The trust's educational activities in 'Kuchipudi' and other classical forms were deemed charitable, with nominal fees used for maintenance, not profit. The judgment emphasized the educational aspect and broader interpretation of 'institution' under the Income Tax Act, granting registration u/s 12A while setting aside the need for a fresh u/s 80G approval application. en-us Thu, 28 Nov 2019 00:00:00 +0530 Mon, 08 Aug 2022 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389265 The ITAT Hyderabad allowed the appeal for registration u/s 12A for a trust promoting classical dance and music. The trust's educational activities in 'Kuchipudi' and other classical forms were deemed charitable, with nominal fees used for maintenance, not profit. The judgment emphasized the educational aspect and broader interpretation of 'institution' under the Income Tax Act, granting registration u/s 12A while setting aside the need for a fresh u/s 80G approval application. Case-Laws Income Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389265