Section 11 exemption granted as surplus from vocational training used only for educational purpose

Deshpande Education Trust Vs ACIT (Karnataka High Court)

Karnataka High Court held that vocational training qualifies as education under section 2(15) of the Income Tax Act. Exemption under section 11 of the Income Tax Act allowed since surplus generated is used only for educational purposes. Accordingly, writ allowed.

Facts- The appellant is a registered trust u/s. 12AA of the Act engaged in the activity of running coaching classes and training programmes for skill development and vocational training to students by charging fees.

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