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Alternative schooling or Gurukulam systems without formal recognition not qualify for 12AB/80G registration
Case Law Details
- Case Name
- Agastya Gurukulam Public Charitable Trust Vs CIT (Exemptions)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chennai
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Agastya Gurukulam Public Charitable Trust Vs CIT (Exemptions) (ITAT Chennai)
Tribunal Upholds Narrow Meaning of Education -Alternative Schooling Not Education u/s 2(15)- ITAT Chennai: Gurukulam’s– 12AB 80G Denied
Assessee-trust filed applications in Form 10AB on 17.06.2024 seeking registration u/s 12AB & approval u/s 80G. CIT(E), Chennai rejected both applications on 30.12.2024, holding that the Trust’s activities were not genuine charitable activities within the meaning of Sec. 2(15).
Findings of CIT(E):
Assessee claimed objects of “relief of the poor” & “education”, bu...
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