Education and Yoga as Charitable Purpose Education and Yoga as Charitable Purpose

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The Tax Publishers Education and Yoga as Charitable Purpose CA. Manoj Gupta Education and Yoga are recognised as charitable purpose. The learned author analyses these two activities as charitable. He does so with the help of decided cases. 1. 'Education' a charitable purpose under Section 2(15) As per Section 2(15) of the Income Tax Act 'charitable purpose' includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility. Thus, education and yoga are charitable purposes which have been covered by definition of 'charitable purpose' contained in Section 2(15). 2. Yoga included as a specific category in definition of charitable purpose Institutions which, as part of genuine charitable activities, undertake activities like publishing books or holding programme on yoga or other programmes as part of actual carrying out of the objects which are of charitable nature are being put to hardship due to provisos to Section 2(15). The activity of Yoga has been one of the focus areas in the present times and international recognition has also been granted to it by the United Nations. Therefore, the Finance Act, 2015 has included 'yoga' as a specific category in the definition of charitable purpose on the lines of education. For this purpose, the definition of 'charitable purpose' has been amended w.e.f. assessment year 2016-17. Therefore, from the assessment year 2016-17 carrying on of any activity in the name of 'Yoga' will be treated as charitable purpose. One can get a trust registered to provide 'Yoga' training, etc., and get the benefit of Sections 11 to 13. 3. Activities which can be regarded as 'education' The following may be regarded as education for the purpose of Section 2(15) :-- (1) To carry on activities for the advancement of education in all fields and faculties and award scholarships to deserving students or who have excelled in various studies. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Education and Yoga as Charitable Purpose

CA. Manoj Gupta

Education and Yoga are recognised as charitable purpose. The learned author analyses these two activities as charitable. He does so with the help of decided cases.

1. 'Education' a charitable purpose under Section 2(15)

As per Section 2(15) of the Income Tax Act 'charitable purpose' includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility.

Thus, education and yoga are charitable purposes which have been covered by definition of 'charitable purpose' contained in Section 2(15).

2. Yoga included as a specific category in definition of charitable purpose

Institutions which, as part of genuine charitable activities, undertake activities like publishing books or holding programme on yoga or other programmes as part of actual carrying out of the objects which are of charitable nature are being put to hardship due to provisos to Section 2(15).

The activity of Yoga has been one of the focus areas in the present times and international recognition has also been granted to it by the United Nations. Therefore, the Finance Act, 2015 has included 'yoga' as a specific category in the definition of charitable purpose on the lines of education. For this purpose, the definition of 'charitable purpose' has been amended w.e.f. assessment year 2016-17.

Therefore, from the assessment year 2016-17 carrying on of any activity in the name of 'Yoga' will be treated as charitable purpose. One can get a trust registered to provide 'Yoga' training, etc., and get the benefit of Sections 11 to 13.

3. Activities which can be regarded as 'education'

The following may be regarded as education for the purpose of Section 2(15) :--

(1) To carry on activities for the advancement of education in all fields and faculties and award scholarships to deserving students or who have excelled in various studies.