https://www.taxtmi.com/caselaws?id=472511 Structured, curriculum-based skill-development, vocational training, faculty-development and certification programmes qualify as "education" for charitable-purpose purposes. The proviso to section 2(15), directed at general-public-utility activities carried on as trade, commerce or business, does not apply where certification, membership and training receipts are incidental to educational objects rather than evidence of profit-oriented commercial conduct. Absence of disproportionate fees or profit maximisation, application of surplus to charitable objects, and recurring deficits support the educational character. Exemption under sections 11 and 12 is consequently available. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 14 Oct 2026 13:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472511 Structured, curriculum-based skill-development, vocational training, faculty-development and certification programmes qualify as "education" for charitable-purpose purposes. The proviso to section 2(15), directed at general-public-utility activities carried on as trade, commerce or business, does not apply where certification, membership and training receipts are incidental to educational objects rather than evidence of profit-oriented commercial conduct. Absence of disproportionate fees or profit maximisation, application of surplus to charitable objects, and recurring deficits support the educational character. Exemption under sections 11 and 12 is consequently available. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472511