Case Law Details
Case Name : Aarambh Foundation Vs CIT (ITAT Indore)
Related Assessment Year : 2021-22
Courts :
All ITAT ITAT Indore
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Aarambh Foundation Vs CIT (ITAT Indore)
Conclusion: Mere charging a nominal amount for smooth functioning of educational institution and trust could not called to be a part of commercial activity, and therefore, CIT(E) was directed to grant registration u/s 12AB to assessee.
Held: Assessee filed an application for registration u/s 12AB which was rejected by the CIT(E) on the ground that the activities of assessee society were commercial in nature as asse
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.