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Classical Dance Training is Education, 80G Renewal Remanded ITAT Chennai
Case Law Details
- Case Name
- Kalasadhanalaya Vs CIT (Exemptions) (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Chennai
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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...
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