ITAT allows Section 12AA registration to entity developing training & research centre to facilitate skill development

Gear Training and Research Foundation Vs CIT (ITAT Jaipur) ITAT(JAIPUR BENCH) HELD THAT: Trust or institution- Object to develop training and research centre to facilitate skill development to entire chain of work force engaged at various levels in garment and textile industry entitle for registration under provisions of Section 12AA. BRIEF FACTS: 1. This is an appeal filed by the assessee against the order of learned CIT(E), Jaipur dated 30.03.2021 wherein the assessee has challenged the rejection of application seeking registration u/s 12AA of the Act. 2. The appellant is a company incorpora...