Classical Dance Training is Education, 80G Renewal Remanded ITAT Chennai

Kalasadhanalaya Vs CIT (Exemptions) (ITAT Chennai) Assessee trust, registered u/s 12A & holding provisional 80G approval, filed a fresh application in Form 10AB seeking continuation of 80G benefits. CIT(E) rejected the application on 30.09.2024, observing that the primary object of the trust was to promote awareness of traditional dance forms like Bharatanatyam & Kuchipudi, which could not be construed as “charitable purpose” u/s 2(15). According to  CIT(E), imparting training in dance is not education but promotion of cultural recreation, thereby falling outside the scope of char...