Topic

Vocational Training

3 articlesLatest July 2026
Section 2(15) Income Tax Act | Vocational & Skill Development Training Qualifies as 'Education' for Charitable Exemption: ITAT Bangalore
Case Law Analysis
|Income Tax Appellate Tribunal

Section 2(15) Income Tax Act | Vocational & Skill Development Training Qualifies as 'Education' for Charitable Exemption: ITAT Bangalore

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.