https://www.taxtmi.com/caselaws?id=802670 Education under section 2(15) includes organised instruction or training outside conventional institutions. The requirement to exist solely for education under section 10(23C) is not an additional condition under section 2(15). Renewal under section 12AB involves examining charitable objects, the genuineness of activities and compliance with other laws material to those objects. The commercial-activity restriction and quantitative limit apply to the general public utility limb, not to programmes properly classified as education; aggregate receipts alone do not identify the activities generating them. Section 11 distinguishes income from property held under trust from business income. Where a business is carried on, its incidental character and separate books must be examined. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 13 Nov 2026 08:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802670 Education under section 2(15) includes organised instruction or training outside conventional institutions. The requirement to exist solely for education under section 10(23C) is not an additional condition under section 2(15). Renewal under section 12AB involves examining charitable objects, the genuineness of activities and compliance with other laws material to those objects. The commercial-activity restriction and quantitative limit apply to the general public utility limb, not to programmes properly classified as education; aggregate receipts alone do not identify the activities generating them. Section 11 distinguishes income from property held under trust from business income. Where a business is carried on, its incidental character and separate books must be examined. Case-Laws Income Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802670