Yoga a form of ‘medical relief and Propagation of Yoga constitutes imparting of education

Ground of Appeal-

That the Commissioner of Income-tax (Appeals) erred on facts and in law in holding that the appellant’s activities in relation to ‘propagation of yoga’ does not qualify as providing `medical relief’ or ‘imparting education’, but was purely in the nature of object of general public utility under section 2(15) of the Act.

Held by ITAT

Yoga a form of ‘medical relief’:

One of the primary contentions of the assessing officer/CIT(A) in denying exemption under sections 11/12 of the Act, is that Yoga as a system, does not provide any ‘medical relief, but can at best be categorized as an object of general public utility.

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