NIIT Foundation conducting systematic and formal instruction, schooling or training qualifies as education activities u/s 2(15)

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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