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Skill Development Institution Qualifies as ‘Education’; Section 12AA/12AB Registration Restored: Pune ITAT

Case Law Details

Case Name
Yashaswi Academy for Skills Vs PCIT (ITAT Pune)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2026-27
Advertisement Yashaswi Academy for Skills Vs PCIT (ITAT Pune) Pune ITAT Restores U/s 12AA/12AB Registration – Skill Development Institution Held to be Engaged in ‘Education’ Despite Serious Allegations The Pune ITAT partly allowed the assessee’s appeal by setting aside the Principal CIT (Central)’s order cancelling registration under Sections 12AA and 12AB of the Income-tax Act, 1961 and directing restoration of the registrations. The Revenue had cancelled the registration following a survey alleging sham transactions, diversion of charitable funds to trustees and ...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,940

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