#Section 2(15) Income Tax Act

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.

The ITAT Bangalore has ruled that charitable trusts offering vocational and skill-based training meet the legal definition of 'education' under Section 2(15), making them eligible for income tax exemption under Section 11. This landmark decision expands the scope of charitable activities eligible for tax relief, directly benefiting NGOs and trusts running skill development programs across India.

The ITAT Delhi has ruled that royalty and sponsorship receipts earned by the Wrestling Federation of India are incidental to its charitable objectives under Section 2(15), and therefore not taxable as business income. This preserves the federation’s exemption under Sections 11 and 12, setting a critical precedent for national sports bodies relying on non-commercial funding to sustain public welfare activities.