https://www.taxtmi.com/caselaws?id=788461 A public charitable trust seeking registration and tax approval under the Income-tax Act is treated as carrying on "education" where it runs a formal, systematic programme recognised by NIOS, an autonomous government-established body. The text notes that the trust furnished its deed, audited accounts, curriculum, timetable, transfer certificates and an MoU requiring compliance with NIOS academic standards, NCERT-based syllabus, examinations and class duration. On that basis, the activity is described as falling within section 2(15), supporting eligibility for registration under section 12AB and approval under section 80G(5). en-us Thu, 05 Feb 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788461 A public charitable trust seeking registration and tax approval under the Income-tax Act is treated as carrying on "education" where it runs a formal, systematic programme recognised by NIOS, an autonomous government-established body. The text notes that the trust furnished its deed, audited accounts, curriculum, timetable, transfer certificates and an MoU requiring compliance with NIOS academic standards, NCERT-based syllabus, examinations and class duration. On that basis, the activity is described as falling within section 2(15), supporting eligibility for registration under section 12AB and approval under section 80G(5). Case-Laws Income Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788461