Start free trial
ThynkTax /Tax Reference /Case Laws /Patel - crèche tuition

Patel - crèche tuition

Income Tax Appellate Tribunal·2023·ITR
Facts

Taxpayer claimed 80C deduction for crèche fees paid for a 3-year-old child.

Issue

Whether crèche/playschool fees qualify as "tuition fees" under Section 80C?

Held

No. Section 80C deduction applies only to tuition fees for full-time education in India. Crèche and playschool do not qualify.

Ratio

"Tuition fees" under 80C requires structured education, not pre-school or daycare.

Related judgments on the same sections

High Court · 2022
Bharat Bhushan - stamp duty

Facts: Stamp duty paid on registration of house property. Year of deduction - year of payment or year of registration? Held: Deductible in t…

Income Tax Appellate Tribunal · 2024
Sundaram Finance - ELSS demat

Facts: Investor claimed 80C deduction for ELSS units held in dematerialised form. AO denied on technicality of demat record. Issue: Whether …

Authority for Advance Rulings · 2025
AAR - Transitional 2025

Facts: Multiple taxpayers sought clarification on transition between IT Act 1961 and 2025. Issue: Which Act governs investments made in FY 2…

Use via API

Free, public REST. Fetch this judgment programmatically.

API docs 
curl https://api.thynktax.com/v1/tax-law/case-laws?q=Patel%20-%20cr%C3%A8che%20tuition