Allowing the appeal of the assessee the Tribunal held that, vocational educational/training programme run by assessee-society was a systematic programme imparting classroom coaching as well training with focus on employment generation which duly fell within purview and scope of term Education under in S 2(15) of the Act . Accordingly entitle to registration . ( AY. 2018 -19)
Unique Educational Society. v. CIT (2019) 179 ITD 147 (Chad) (Trib.)
S. 12AA : Procedure for registration –Trust or institution- Education – Skill enhancement – Entitle to exemption – Rejection of application is held to be not valid .[ S.2(15) ]