Play School Operation Not Formal Education, Ineligible for Section 12AA Registration Under Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The assessee’s activity of running play school cannot be said that it is a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - AT....