Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust

Deshpande Educational Trust Vs DCIT (Exemptions) (ITAT Bangalore) Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust In the ITAT Bangalore allowed exemption under Sections 11 & 12 to a charitable trust engaged in skill development and vocational training, holding that such activities qualify as “education” under Section 2(15). The assessee trust conducted training programs aimed at empowering rural and semi-urban youth. The Assessing Officer denied exemption, treating the activities as commercial in nature and falling under “general public ut...