Registration u/s 12A cannot be denied to a Trust for mere Fee Collection

The CIT(E) has concluded that the assessee trust is not genuine and does not exist for charitable purpose for the sole reason that it charges fees from the students undergoing course in garment making and designing. In our view this can neither be the basis to conclude that the activities of the assessee are not genuine or the first proviso to section 2(15) of the Act would be applicable. The decision rendered by the Honorable Delhi High Court in the case of India Trade Promotion Organization Vs DGIT (Exemption) (supra) clearly supports the plea of the assessee in this regard. There is no mate...