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 functio

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