Assessee-trust filed an application for seeking registration under section 12AB. The objects of trust were “relief of the poor” and “education”. CIT(E)held that the trust was not conducting a formal education\/scholastic education and was only engaged in training students without systematic curriculum, as approved and was not engaged in process of providing training and development of students’ knowledge, mind and character in a normal schooling way. CIT(E)\u00a0 denied registration on ground that activities of trust could not be held as education and in turn a charitable one under section 2(15) On appeal the Tribunal held that Supreme Court in case similar to assessee held that education imparting formal scholastic learning, is what Income-tax Act provides for under head of “charitable” purposes, under section 2(15) and education would continue to have a narrow scope covering only formal education.\u00a0\u00a0 Even though, objectives of assessee-trust had been claimed as to pursue “relief of poor” and “education”, activities being carried out by assessee-trust failed to satisfy conditions laid down by Supreme Court in Sole Trustee, Loka Shikshana Trust v. CIT (1975) 101 ITR 234 (SC) \u00a0 and New Noble Educational Society v. Chief CIT (2022) 448 ITR 594 \/ (2023) 290 Taxman 206 (SC) \u00a0thus, CIT(E)\u00a0 was right in rejecting application of trust denying registration of assessee-trust under section 12AB of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Engaged in training students without a systematic curriculum and collecting fees-Not conducting a formal education\/scholastic education-Rejection of application was affirmed.[S. 2(15), 11]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61303","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fWL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61303\/revisions"}],"predecessor-version":[{"id":61304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61303\/revisions\/61304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}