Online Coaching is Education u/s 2(15) & eligible for tax Exemption

NIIT Foundation Vs CIT (ITAT Delhi)

Online Coaching considered as Education u/s 2(15) hence eligible for Exemption under section 11/12

The issue under consideration is whether the CIT(A) is correct in holding that the activity carried out by the Appellant is not in the nature of ‘education’ within the meaning of Section 2(15) of the Act?

In the present case, the assessee is a society registered under the Societies Registration Act, 1860 as per certificat

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