Sports Training Treated as ‘Education’; Section 12AB & 80G Registration Allowed

Yakshit Yuva Foundation Vs CIT Exemption (ITAT Panaji) The Income Tax Appellate Tribunal (ITAT), Panaji Bench, considered two appeals filed by a public charitable trust against orders of the Commissioner of Income Tax (Exemptions), Bangalore, dated 26 June 2025. The orders had rejected the trust’s applications for regular registration under Section 12AB and recognition under Section 80G of the Income-tax Act, 1961. The trust was established on 14 November 2022 and registered on 16 November 2022. It had earlier obtained provisional registrations under Section 12AB and Section 80G on 24 March ...