Case Law Analysis
|Income Tax Appellate Tribunal
Pre-school education qualifies as charitable education under s.2(15) IT Act | Section 12AB & 80G registration : ITAT Delhi
ITAT Delhi held that a community pre-school, despite lacking formal affiliation, meets the s.2(15) definition of charitable education under the Income Tax Act. Hence trusts operating such schools can secure registration under sections 12AB and 80G for tax exemptions. The decision expands eligibility for early-childhood NGOs.