Case Law Analysis
|Income Tax Appellate Tribunal
Section 2(15) IT Act | Fee-Based Environmental Education Programs Qualify as Charitable Activity Under Fifth Limb: ITAT Delhi
The ITAT Delhi has ruled that an NGO earning fees for delivering environmental curricula to schools remains eligible for charitable registration under the fifth limb of Section 2(15), as long as its primary objective is public benefit, not profit. This clarifies that commercial receipts alone do not disqualify charitable status - a critical precedent for education and environmental nonprofits relying on sustainable funding models.