Allowability of registration u/s 12AB as nominal amount charged for functioning Educational Institution was not Commercial Activity

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

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