https://www.taxtmi.com/caselaws?id=783750 The dominant issue was whether the assessee-trust's vocational training and skill development programmes conducted for a fee constituted "education" under s. 2(15), entitling it to exemption under s. 11, or whether it fell under "advancement of any other object of general public utility" attracting the proviso to s. 2(15) due to surplus generation. Applying SC's test that "education" involves a formal and systematic process of instruction and training, the HC held the trust's structured vocational courses and affiliated academic programme satisfied "education." It further held that charging fees and generating surplus do not, by themselves, negate charitable status where the surplus is ploughed back and not diverted to non-educational purposes. Exemption was allowed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783750 The dominant issue was whether the assessee-trust's vocational training and skill development programmes conducted for a fee constituted "education" under s. 2(15), entitling it to exemption under s. 11, or whether it fell under "advancement of any other object of general public utility" attracting the proviso to s. 2(15) due to surplus generation. Applying SC's test that "education" involves a formal and systematic process of instruction and training, the HC held the trust's structured vocational courses and affiliated academic programme satisfied "education." It further held that charging fees and generating surplus do not, by themselves, negate charitable status where the surplus is ploughed back and not diverted to non-educational purposes. Exemption was allowed. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783750