https://www.taxtmi.com/caselaws?id=790834 Running a structured play school and kindergarten was held to fall within "education" under section 2(15), because pre-primary instruction with trained teachers and an organised setup forms part of the foundational education system; registration under section 12A(1)(ac)(ii) was therefore available. An alleged violation of section 13 could not be used to refuse registration at this stage, as the inquiry is confined to the objects of the institution and the genuineness of its activities, while section 13 consequences are to be examined in assessment proceedings. The refusal of registration was set aside. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790834 Running a structured play school and kindergarten was held to fall within "education" under section 2(15), because pre-primary instruction with trained teachers and an organised setup forms part of the foundational education system; registration under section 12A(1)(ac)(ii) was therefore available. An alleged violation of section 13 could not be used to refuse registration at this stage, as the inquiry is confined to the objects of the institution and the genuineness of its activities, while section 13 consequences are to be examined in assessment proceedings. The refusal of registration was set aside. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790834