MAHA ACADAMY OF PEDIATRIC NEUROLOGY,NAGPUR vs. CIT(EXEMPTION), PUNE
In the result, appeal filed by the assessee stands allowed
ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26
Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026
For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12Section 12ASection 12A(1)(ac)
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Taxman 375), the Rajasthan High Court held that organising medical seminars and research conferences constitutes charitable activity even if primarily attended by medical professionals.
18. Applying the same principle, we hold that the assessee’s activities in organising neurology conferences and workshops squarely fall within the ambit of “education” under section 2(15).
19. The mere generation of surplus
