Coaching institute cannot be treated &registered as a charitable institution

ITAT COCHIN BENCH M Star Charitable Society versus Commissioner of Income-tax, Kottayam IT APPEAL NO. 605 (COCH.) OF 2011 DECEMBER 14, 2012 ORDER N.R.S. Ganesan, Judicial Member   This appeal of the taxpayer is directed against the order of the Administrative Commissioner refusing to grant registration u/s 12AA(3) of the Act. 2. Shri Raju Paul C, the ld. representative for the taxpayer submitted that the taxpayer society was established with various objects including conducting coaching and training classes. According to the ld. representative, the taxpayer institution is f...