Sec 12A Registration eligible for imparting training to officials involved in criminal justice system

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC) The grievance of the appellant is regarding grant of registration to the respondent under Section 12-A of the Income Tax Act, 1961. The respondent is a society constituted by the Government for imparting training to various officers/officials involved in the criminal justice system with no profit motive at all and whatever funds are generated or received in aid are utilised for the aforesaid public purpose. In the aforesaid circumstances it cannot be said that there is any commercial motive and the application ...