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Yoga a form of ‘medical relief and Propagation of Yoga constitutes imparting of education
Case Law Details
- Case Name
- Patanjali Yogpeeth (Nyas) Vs ADIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009–10
- Courts
- All ITAT, ITAT Delhi
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Ground of Appeal-
That the Commissioner of Income-tax (Appeals) erred on facts and in law in holding that the appellant’s activities in relation to ‘propagation of yoga’ does not qualify as providing `medical relief’ or ‘imparting education’, but was purely in the nature of object of general public utility under section 2(15) of the Act.
Held by ITAT
Yoga a form of ‘medical relief’:
One of the primary contentions of the assessing officer/CIT(A) in denying exemption under sections 11/12 of the Act, is that Yoga as a system, does not provide any &...
