Registration u/s 12A cannot be denied to a Trust for mere Fee Collection

The CIT(E) has concluded that the assessee trust is not genuine and does not exist for charitable purpose for the sole reason that it charges fees from the students undergoing course in garment making and designing. In our view this can neither be the basis to conclude that the activities of the assessee are not genuine or the first proviso to section 2(15) of the Act would be applica

Please become a Premium member. If you are already a Premium member, login here to access the full content.