Registration under 12AA granted as activities carried are not in nature of trade, commerce or business

Rajasthan Para-Medical Council Vs CIT (ITAT Jaipur) ITAT Jaipur held that as the activities carried out by the appellant (Rajasthan Para-Medical Council) are not in the nature of trade, commerce or business, hence registration under section 12AA should be granted. Facts- The assessee Rajasthan Para-Medical Council is established by an Act of State Legislature with the aim to develop, promote and regulate education in para-medical courses and mainly carrying out the functions as prescribed u/s. 13 of the RPMC Act, 2008. The applicant filed application online on 04.06.2020 in Form No. 10A for se...