Teaching Bharatanatyam Is Education & Not Recreation or Commercial

Nritya Samsrti Vs CIT (Exemptions) (ITAT Chennai) Culture Counts as Charity-  Dance is Education, Not Recreation – Teaching Bharatanatyam is Charitable, Not Commercial – ITAT Chennai Remands 80G Approval for Bharatanatyam Trust Assessee trust, formed to promote & propagate Bharatanatyam & other fine arts, had obtained registration u/s 12A & provisional approval u/s 80G. It filed a fresh application in Form 10AB seeking continuation of 80G benefit.  CIT(E) rejected the application by holding that activities such as conducting dance classes cannot be considered “educa...