https://www.taxtmi.com/caselaws?id=789961 Vocational training and skill development programmes involving organised teaching, systematic instruction, courses, residential training and academic affiliations can constitute "education" under section 2(15). The assessee's activities were not confined to mere commercial coaching and included training for rural youth and underprivileged persons. Relying on the jurisdictional High Court's view in the assessee's own matter, the Tribunal accepted that the activities were educational in nature and entitled the assessee to exemption under sections 11 and 12. The adverse findings of the lower authorities were not sustained. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789961 Vocational training and skill development programmes involving organised teaching, systematic instruction, courses, residential training and academic affiliations can constitute "education" under section 2(15). The assessee's activities were not confined to mere commercial coaching and included training for rural youth and underprivileged persons. Relying on the jurisdictional High Court's view in the assessee's own matter, the Tribunal accepted that the activities were educational in nature and entitled the assessee to exemption under sections 11 and 12. The adverse findings of the lower authorities were not sustained. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789961