Case Law Details
Case Name : CIT Vs Niit Foundation (Delhi High Court)
Related Assessment Year : 2014-15
Courts :
All High Courts Delhi High Court
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CIT Vs Niit Foundation (Delhi High Court)
Delhi High Court held that affiliation with and recognition by a regulatory authority are not essential attributes of education under Section 2(15) of the Income Tax Act. NIIT Foundation engaged in conducting systematic and formal instruction, schooling or training qualifies u/s. 2(15).
Facts- The respondent/assessee is a society registered under the Societies Registration Act, 1860 and also holds a registration u/s. 12A of the Income Tax Act. It was also accorded recognition u/s. 80G(5) of the Act. In A.Y. 2014-2015
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