Denial of registration u/s 12AA to trust genuinely performing object of imparting education unjustified

Manav Vikas Avam Yoga Prasiskshan Sansthan Vs CIT (ITAT Jaipur) ITAT Jaipur held that assessee trust under the umbrella of Dayanand Saraswati University, Ajmer is genuinely performing its activities and objects of imparting education to the students coming off from poor or middle class families. Accordingly, denial to register the trust u/s 12AA of the Income Tax Act unjustified. Facts- The Appellant is a society registered under Rajasthan Societies Registration Act, 1958 having its main objects of imparting education. The Society runs a college in the name of Apex College affiliated to Mahars...