Registration u/s 12AA cannot be refused for non-starting of charitable activities

Mariam Education Society Vs CIT (ITAT Delhi)

In the given case the appeal is filed by the assessee society because their application for registration under section 12AA is rejected by the CIT with the reason that the society is a commercial entity engaged in providing medical services on commercial lines and levying huge fee for the same, without any act of charity.

ITAT find that in the instant case the assessee is claiming that it was in the process of establishing educational institution for commencing its charitab

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