Teaching of Indian Classical Music is charitable purpose u/s 2(15)

Acharya Jiyalal Vasant Sangeet Niketan Vs ITO (ITAT Mumbai)

Conclusion: Since teaching of Indian Classical Music was within the field of ‘education’ and the activities of the studio were carried on in order to achieve the main object of the Trust, the same could not be construed as a business and the proviso to section 2(15) did not apply on the same.

Held:  Assessee was registered u/s 12A and 80G of the Act. It received studio charges from va

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