#Educational Institution

The ITAT Delhi has ruled that an educational institution qualifies for tax exemption under Section 12A(1)(ac)(ii) even without formal affiliation to a university or board, provided its objects and activities are exclusively educational and non-profit. This clarifies a critical ambiguity for small schools, nurseries, and alternative education trusts seeking tax status without institutional ties, reinforcing that substance overrides formality under the Income-tax Act.

The Bombay High Court has ruled that students enrolled in one-year Diploma in 2D Animation courses through Yashwantrao Chavan Maharashtra Open University are entitled to state scholarships under existing SC/ST welfare resolutions, affirming that distance education does not disqualify beneficiaries. This sets a critical precedent for vocational and creative arts students in open learning systems seeking equitable access to government aid.

ITAT Agra rules that educational institutions are entitled to tax exemption under Section 10(23C)(vi) from the assessment year claimed, even if registration is delayed. The tribunal prioritized substantive rights over procedural lapses, setting a precedent for similar cases where recognition certificates are pending.

ITAT Bangalore ruled that failure to submit building safety documents does not permanently bar registration under Sections 12AB and 80G for charitable trusts. The tribunal granted a 120-day window for compliance, emphasizing procedural fairness over rigid disqualification. This sets a precedent for educational trusts facing similar technical non-compliance issues.