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 assessee was charging against the services provided by it. Assessee filed an appeal against CIT(E) order but there was a delay of 93 days. Asses...