Why is Angel Beats! rated TV 14?

yeah mature themes involving death. I wouldn't ipakita it to a 5 yera old but it's not as bad as things like elfen leid or whatever

The ipakita requires a madami understanding audience because, of the themes of love, the role of god, hate, war, justice, death and over coming haedships in life. Also with the depth of the ipakita younger viewers might not even be kept intested except for the funny and dueling parts.

Maybe it is because kid might think that the scenes in the anime is real and they will decide to die quickly or they might also rebel against god..

Basically because of some mature themes and the way some characters refer to themselves as like Takeyama-san and sometimes Naoi-kun does and the violence can be a bit brutal at times.