https://www.taxtmi.com/caselaws?id=470041 Charitable registration under Section 12AB may extend to institutions serving a sufficiently defined section of the public, including stakeholders in a specialised industry, where activities advance knowledge and development with wider public or industrial benefit. Seminars, workshops, conferences, research and technical dissemination may constitute education without requiring formal schooling, regular courses or narrowly structured instruction, provided they are connected with the stated charitable objects and genuine activities. Generation of surplus from such activities is not, by itself, a ground to deny registration; eligibility depends on the charitable objects, genuineness of activities and compliance with applicable legal requirements, while surplus treatment is governed separately under the Act. en-us Mon, 27 May 2024 00:00:00 +0530 Tue, 14 Jul 2026 13:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470041 Charitable registration under Section 12AB may extend to institutions serving a sufficiently defined section of the public, including stakeholders in a specialised industry, where activities advance knowledge and development with wider public or industrial benefit. Seminars, workshops, conferences, research and technical dissemination may constitute education without requiring formal schooling, regular courses or narrowly structured instruction, provided they are connected with the stated charitable objects and genuine activities. Generation of surplus from such activities is not, by itself, a ground to deny registration; eligibility depends on the charitable objects, genuineness of activities and compliance with applicable legal requirements, while surplus treatment is governed separately under the Act. Case-Laws Income Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470041