Haryana State Remote Sensing Application Centre v. CIT(E) (2022) 193 ITD 706 / 94 ITR 10 (SN) (Delhi)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Education-Providing education and training in field of remote sensing for preservation of environment through optimization of land use and natural resources-Specialized post-graduate degree-Constituted education for charitable purpose-Entitled registration. [S. 2(15)]

Held that the assessee society which is providing education and training in field of remote sensing for preservation of environment through optimization of land use and natural resources and it also provided specialized post-graduate degree courses in that subject in association with a recognized university, it will, therefore, be clear that objectives of assessee constituted education for charitable purpose as understood under section 2(15) of the Act Entitled registration.  (AY. 2019-20)