Section 2(15) read with section 12AA of the Income Tax Act,  1961 — Trust — Registration of trust — Assessee's application under section 12A was rejected on ground that it was indulging in activity of merely skill enhancement in which no systematic education was involved falling within definition of education under section 2(15), in view of fact that vocational education/training programme run by assessee Society was a systematic programme imparting classroom coaching as well as training with focus on employment generation which duly fell within purview and scope of term 'Education' under section 2(15), impugned order was to be set aside — Unique Educational Society vs. Commissioner of income tax [2019] 179 ITD 147 (Chandigarh—trib)