https://www.taxtmi.com/caselaws?id=756160 Delhi HC upheld Tribunal's decision that assessee's educational activities qualified as charitable under Section 2(15). The assessee provided subsidized vocational training to underprivileged youth across ten states through systematic curriculum-based courses. Revenue from tuition fees and CSR donations was used solely for educational purposes. HC rejected revenue department's argument that commercial nature disqualified charitable status, following SC precedent in Lok Shikshana Trust that formal regulatory affiliation isn't mandatory for education classification. Virtual/technology-based instruction methods don't detract from structured educational activities meeting charitable requirements. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sun, 28 Jul 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756160 Delhi HC upheld Tribunal's decision that assessee's educational activities qualified as charitable under Section 2(15). The assessee provided subsidized vocational training to underprivileged youth across ten states through systematic curriculum-based courses. Revenue from tuition fees and CSR donations was used solely for educational purposes. HC rejected revenue department's argument that commercial nature disqualified charitable status, following SC precedent in Lok Shikshana Trust that formal regulatory affiliation isn't mandatory for education classification. Virtual/technology-based instruction methods don't detract from structured educational activities meeting charitable requirements. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756160