Allowing the appeal of the assessee the Tribunal held that rejection of application for registration was not justified; mainly on ground that it was charging hefty fee from students registration cannot be refused as society is providing free education to needy students and free medical aid to needy patients .
B.B. Educational Society. v. CIT (2018) 170 ITD 362 (Delhi) (Trib.)
S. 12AA : Procedure for registration –Trust or institution- Mainly on ground that it was charging hefty fee from students registration cannot be refused as society is providing free education to needy students and free medical aid to needy patients [ S.2(15) ]