Assessee trustee committee established under Bar Council of Delhi being engaged in safeguarding rights, privileges and interest of advocates, its dominant purpose is advancement of general public utility within meaning of section 2(15) of the Act and entitle to registration and exemption u/s 80G of the Act.
Advocate Welfare Fund Trustee Committee v. CIT (2020) 183 ITD 407 (Delhi)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Advocate welfare fund trustee committee-Charitable in nature-Entitle to registration. [S. 2(15), 80G]