Tribunal held that the Bar Council of India was engaged in safeguarding rights, privileges and interest of advocates, its dominating purpose was advancement of general public utility within meaning of section 2(15) of the Act and duly approved/notified institution for purpose of section 10(23) of the Act. Accordingly entitled for registration and exemption under section 80G of the Act.
Bar Council of Delhi v. CIT(E) (2020) 84 ITR 181 / 183 ITD 852 (Delhi)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Engaged in safeguarding rights, privileges and interest of advocates-Purpose being advancement of general public utility-Entitled for registration and exemption under section 80G of the Act. [S. 2(15), 10(23), 80G]