Development of skill is not the purpose to fulfilling to section 2(15)

J.K. Council for Social Welfare And Information Technology Vs CIT (Exemption) (ITAT Amritsar) Brief fact of the case is that the assessee-society had submitted an application for registration u/s 12A of the Act. The primary object of the assessee is that running and maintaining institutions in rural area, and enhance the poor marginalised youth to promote evening school, employable skill to the privileged class of people. But the application for registration was rejected by the ld. CIT(E). In the order, the assessee has taken the registration in MSME in Government of India and the work was to ...