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“Section 2(15)”

Section References (mined)Section 2Section 2(15)1,405 judgments

The decision most relied on for Section 2(15) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 2(15)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Yokogawa India Ltd.
341 ITR 385 · 2012 · High Court
270
citing judgments

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Judgments citing Section 2(15)

Amreli Modh Vanik Community Property, Amreli vs. The Pr. CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 360/RJT/2024[2024-25]Status: DisposedITAT Rajkot29 Sept 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.360/Rjt/2024 "नधा"रण वष"/ Assessment Year: 2024-25 Amreli Modh Vanik Principal Commissioner Of Community Property बनाम Income-Tax(Exemption), Nr. Rajkamal Chowk, Amreli- /Vs. Ahmedabad, 365 601 Room No.609, 6Th Floor, Ayakar Bhawan (Vejalpur), Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Aagta 8104 R (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia Cit-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

kind has been made. under section 12AB(4) explanation, clause(a) to clause(e), 13(1) clause(a) to (c), 1st proviso to section 2(15) or any action has been taken in your case by the Department for any default under these provisions or any action has been taken

Marwadi Navyuvak Vachanalaya, Latur vs. Commissioner of Income-Tax, (Exemptions), Pune

In the result, the appeal filed by the assessee is allowed

ITA 561/PUN/2025[Not Applicable]Status: DisposedITAT Pune29 Sept 2025

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandamarwadi Navyuvak Vachanalaya Cit(Exemption), Pune Marwadi Navyuvak Vachanal, Vs. Main Road, Latur – 413512 Pan: Aabtm2714L (Appellant) (Respondent) Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar, CIT-DR
Section 12ASection 12A(1)(ac)

relief to poor had let out its halls and buildings for earning rental income so as to fund its charitable objects, proviso to section 2(15) would not be attracted and the assessee could not be denied exemption under section 11. He accordingly submitted that merely because the assessee ... utilized for attaining the main objects of the trust, the same cannot amount to carrying on of business activity within the meaning of section 2(15) of the Act in light of the various decisions relied on by him. 12. We find some force in the above arguments

Bansia Foundation, Kolkata vs. CIT (Exemption), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1472/KOL/2025[----]Status: DisposedITAT Kolkata29 Sept 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

The Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1931/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Sept 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee ... students through an internationally recognised professional qualification in shipping. This aligns completely with the charitable objective of advancement of education, falling squarely under Section 2(15) of the Act. He distinguished the judgment in the case of NASSCOM (2012) 21 ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers

The Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1930/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Sept 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee ... students through an internationally recognised professional qualification in shipping. This aligns completely with the charitable objective of advancement of education, falling squarely under Section 2(15) of the Act. He distinguished the judgment in the case of NASSCOM (2012) 21 ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers

The Insitute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1929/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Sept 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee ... students through an internationally recognised professional qualification in shipping. This aligns completely with the charitable objective of advancement of education, falling squarely under Section 2(15) of the Act. He distinguished the judgment in the case of NASSCOM (2012) 21 ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers

M/S. the Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1928/CHNY/2025[2008-09]Status: DisposedITAT Chennai29 Sept 2025AY 2008-09

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee ... students through an internationally recognised professional qualification in shipping. This aligns completely with the charitable objective of advancement of education, falling squarely under Section 2(15) of the Act. He distinguished the judgment in the case of NASSCOM (2012) 21 ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers

M/S. the Institute of Chartered Shipbrokers, Chennai vs. ITO, Exmeptions Ward-1, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1927/CHNY/2025[2007-08]Status: DisposedITAT Chennai29 Sept 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

charitable trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee ... students through an internationally recognised professional qualification in shipping. This aligns completely with the charitable objective of advancement of education, falling squarely under Section 2(15) of the Act. He distinguished the judgment in the case of NASSCOM (2012) 21 ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers

Maditssia Trade & Convention Center, Madurai vs. CIT, Exmeptions, Chennai

In the result, both the appeals filed by the assessee is allowed for statistical purposes

ITA 1920/CHNY/2025[-]Status: DisposedITAT Chennai29 Sept 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1919 & 1920/Chny/2025

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)

ground that the assessee has failed to prove the activities of the trust/institution are in charitable as defined in section 2(15) of the Act. Since, we have already remitted the matter relating to registration u/s. 12AB back to the file of the Ld. CIT(E) for fresh consideration

Maditssia Trade & Convention Center, Madurai vs. CIT, Exemptions, Chennai

In the result, both the appeals filed by the assessee is allowed for statistical purposes

ITA 1919/CHNY/2025[-]Status: DisposedITAT Chennai29 Sept 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1919 & 1920/Chny/2025

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)

ground that the assessee has failed to prove the activities of the trust/institution are in charitable as defined in section 2(15) of the Act. Since, we have already remitted the matter relating to registration u/s. 12AB back to the file of the Ld. CIT(E) for fresh consideration

Gardex Human Foundation, Kartar Pur vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 184/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

also not pointed out any specific deficiency in the objects of the trust or any violation to the provisions of section 2(15) of the Act and no such defects has also been pointed out in the objects of the trust deed which are supported by audited accounts. We also

Gardex Human Foundation, Kartar Pur vs. Commissioner of Income Tax( Exemptions), Chandigarh

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 183/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

also not pointed out any specific deficiency in the objects of the trust or any violation to the provisions of section 2(15) of the Act and no such defects has also been pointed out in the objects of the trust deed which are supported by audited accounts. We also

Virudhunagar Hindu Tholan, Virudhunagar vs. CIT Exemptions, Chennai

In the result, appeal filed by the assessee in ITA

ITA 67/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.P.M. Kathir, Advocate &For Respondent: Mr.Bipin C.N., CIT
Section 12ASection 2(15)Section 80G

receipts from such latter kind of activities where higher amounts are charged, should not exceed the limit indicated by proviso (ii) to Section 2(15). 5.7. Even the Hon’ble SC had made it abundantly clear that only when significant profits are being reaped can it be termed that ... Court in Raipur Pallottine Society's case (supra). As such, on both the counts, the finding of the learned authorities that proviso to Section 2(15) of the Act would apply, is contrary to the facts and law available on record. 5.9. Thus, clearly it can be concluded that

Virudhunagar Hindu Tholan, Virudhunagar vs. CIT, Exemptions, Chennai

In the result, appeal filed by the assessee in ITA

ITA 1943/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.P.M. Kathir, Advocate &For Respondent: Mr.Bipin C.N., CIT
Section 12ASection 2(15)Section 80G

receipts from such latter kind of activities where higher amounts are charged, should not exceed the limit indicated by proviso (ii) to Section 2(15). 5.7. Even the Hon’ble SC had made it abundantly clear that only when significant profits are being reaped can it be termed that ... Court in Raipur Pallottine Society's case (supra). As such, on both the counts, the finding of the learned authorities that proviso to Section 2(15) of the Act would apply, is contrary to the facts and law available on record. 5.9. Thus, clearly it can be concluded that

M/S. Tamil Nadu Trade Promotion Organisation, Chennai vs. CIT, Exemptions, Chennai

In the result, this appeal of the assessee is allowed

ITA 1438/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaym/S Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai. 6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu) Pan No. Aabct 6725 H Appellant/ Assessee Respondent/ Revenue

Section 10Section 2(15)Section 25Section 8

general public utility through promotion of Indian industry, trade and enhancement of its global competitiveness, is covered by the first proviso to Section 2(15) of the Act. 2 ITA1438/Chny/2025 M/s Tamil Nadu Trade Promotion Organization Vs CIT(E) 5. For that the Learned Commissioner of Income Tax (Exemptions) erred ... above, was subsequently withdrawn from AY 2009-10 onwards vide Order dated 26.02.2013, on the ground that with effect from 01.04.2009, proviso to Section 2(15) has been introduced in the Income Tax Act whereby if an institution is pursuing the object of general public utility and conducting business, where

Dy. Commissioner of Income Tax (Exemption), Lucknow vs. M/S Ayodhya Faizabad Developement Authority, Faizabad

In the result, appeal in ITA No

ITA 525/LKW/2017[2011-12]Status: DisposedITAT Lucknow25 Sept 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 11Section 143(2)Section 147Section 148Section 276CSection 292B

education nor in the field of medical relief, at the most it could be considered to be a general public utility under section 2(15) of the Act, but since the activities of the assessee were in the nature of a real estate business and since the provisions ... first proviso to section 2(15) were applicable therefore, he proposed to withdraw the exemption granted to the assessee. The assessee protested against the same, but the ld. AO rejected the submissions made by the assessee on account of the fact that on 24.07.2014, the Hon’ble Supreme Court

Whole Sale Cloth Merchant Association, Kota vs. Deputy Commissioner of Income Tax Central Circle Kota, Kota

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

आयकर अपीलीय अधिकरण, जयपुर न्यायापीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा0 एस. सी. सीतांलक्ष्मी

Whole Sale Cloth Merchant Association, Kota vs. Deputy Commissioner of Income Tax Central Circle Kota, Kota

In the result, the appeal of the assessee is allowed in ITA No

ITA 961/JPR/2024[2014-2015]Status: DisposedITAT Jaipur24 Sept 2025AY 2014-2015
For Appellant: Shri Siddharth Ranka, Adv
Section 11Section 11(2)Section 143(3)Section 147Section 40

array atitcia after, cage =aradis, wage IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,” A” JAIPUR So Wa. Ware, ae

Aryans Educational and Charitable Trust Regd, Mohali vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

notice by CIT(DR), ITAT vide letter F. No. CITDR)-2/ITAT/2024-25/257 dated 14.06.2024 that the society has violated the provisions of Section 2(15) read with Section 12A of the Income Tax Act 1961. It has further been mentioned in the notice that the trust funds were being misused ... submitted that the SCN now being issued for Cancellation of Registration/Approval [Ref: ITBA/EXM/F/EXM46/2024-25/1067525498(1) dated 12.08.2024 after the alleged violation of provisions of Section 2(15) read with Section 12Aof the Income Tax 1961 in respect of an event occurred way back in AY 2015-16. It may be mentioned

SHI vs. Iddhi Education Society, Sataravs.CIT Exemption Pune, Pune

In the result, appeal filed by the assessee is allowed

ITA 1786/PUN/2025[2024-25]Status: DisposedITAT Pune24 Sept 2025AY 2024-25

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1774 & 1786/Pun/2025 निर्धारण वषा / Assessment Year: - Shivsiddhi Education Society, V The Cit Exemption, 10, S.No.272/A, Midc S. Pune. Chandan Nagar, Degaon, Satara – 415004. Pan: Aapts1266F Appellant/ Assessee Respondent / Revenue Assessee By Ca Rani C. Mutha Revenue By Shri Amit Bobde- Cit Date Of Hearing 10/09/2025 Date Of Pronouncement 24/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 20.09.2024Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In Ita

Section 11Section 12ASection 12A(1)(ac)

duly approved by Competent Authorities of the Maharashtra State Government. Running a duly approved school is a Charitable Activity as defined in Section 2(15) of the Income Tax Act. 11.1 Ld.CIT(E) has not contradicted these facts. No violation of any other law applicable has been brought on record ... documents filed before the ld.Commissioner of Income Tax(Exemption), we are convinced that Assessee‟s objects are Charitable in nature as defined in section 2(15) of the Act, the activity of running an approved school is as per the objects, Genuineness of activity is established by the documents