Registration u/s. 12A and 12AA granted to society imparting vocational training: Punjab & Haryana HC

CIT Vs Unique Educational Society (Punjab and Haryana High Court) Punjab and Haryana High Court held that society running private industrial training institute imparting vocational training to the students are eligible for registration u/s. 12A and 12AA of the Income Tax Act. Facts- The respondent-Society had applied for registration pleading that it was running a private Industrial Training Institute imparting vocational to the students, and the same was duly affiliated and regulated by National Council for Vocational Training (NCVT). The application was rejected by the CIT(E). The Tribunal r...