Held - The applicant is registered under Section 12 A of the Income Tax Act, 1961 and a Non-Governmental Organisation (NGO) in India working with and for people affected by leprosy. It works closely with the Government of India, State Government, World Health Organisation and other likeminded national and international organisations in the areas of Health, Education, Sustainable Livelihoods, Community Developments, Advocacy and Research. The a.....

Held - The coaching or training service provided by the applicant to the aspirants of CA-Foundation, CA-lnter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate is Not the service provided by means of ‘education as a part of curriculum that has been prescribed for obtaining a qualification prescribed by law’. The coaching / training given by the applicant to CA aspiring students (for appearing and qualifying in the exa.....

Held - The applicant is an educational consultant and a professional the field of education who uses his experience in teaching, to help with Curriculum development and other issues those schools, organizations, and parents may face. The applicant conducts the training or coaching classes for the Students, to guide or train or prepare them to take the exam in the respective institute or college or universities. It does not have any specific cu.....

Held - The Appellant is not affiliated to any board/university and does not provide any kind of approved or recognized education in terms of meaning of clause 2(y) of the Exemption Notification. Moreover, the Appellant, M/s. Sarj Educational Centre, in terms of clause 02.1 of the Memorandum of Understanding dated 01 .04.2006 with St Michael’s School raises bills directly on the individual students and realizes the consideration directly from.....

Held - The applicant also undertakes that the courses would be conducted as per the curriculum of the university concerned in affiliation with them and the examination would be conducted by the University and degrees shall be granted to the successful candidates of the institution.

The applicant is not imparting pre-school education or education up to higher secondary school or equivalent and hence is not covered under clause (i) above. .....